The NBA's guidance requires auditors in statutory audits to report explicitly on their work around fraud risks and going concern, in dedicated sections of the auditor's report, an obligation phased in for Dutch audits from the 2022 financial year onward.
For audited clients this changes the conversation before the audit, not just the report after it. Expect concrete questions about fraud scenarios, controls around payments and estimates, and the substantiation of the continuity assumption. Management that prepares its own fraud-risk analysis and a documented going-concern file turns those sections from a surprise into a summary.