Inhoudsopgave
Samenvatting Advanced Auditing ........................................................................................................... 1
College 1 Business Models .................................................................................................................. 3
Peecher et al. (2007) – It’s all about audit quality: Perspectives on strategic-systems auditing .... 3
Hogan et al. (2008) – Financial Statement Fraud: Insights from the Academic Literature ............. 4
Regelgeving ..................................................................................................................................... 5
College 2 – Engagement Risk............................................................................................................. 10
Johnstone (2000) – Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk,
Audit Risk, Auditor Business Risk, and Risk Adaption ................................................................... 10
Fukukawa et al. (2011) – Client Risk Factors and Audit Resource Allocation Decisions ............... 11
Regelgeving ................................................................................................................................... 12
College 3 – Accountability ................................................................................................................. 15
Peecher et al. (2013) – An accountability framework for financial statement auditors and related
questions ....................................................................................................................................... 15
DeZoort et al. (2006) – Accountability and auditors’ materiality judgments: The effects of
differential pressure strength on conservatism, variability, and effort ........................................ 16
Regelgeving ................................................................................................................................... 17
College 4 Risk Assessment ................................................................................................................. 20
Knechel et al. (2007) – The business risk audit: Origins, obstacles and opportunities ................. 20
Curtis et al. (2009) – Auditors’ Training and Proficiency in Information Systems: A Research
Synthesis ........................................................................................................................................ 21
Regelgeving ................................................................................................................................... 21
College 5 Audit Activities ................................................................................................................... 22
Werner et al. (2021) – Embedding process mining into financial statements Audit .................... 22
Snoei et al. (2015) – Toepassing van (big) data-analyse in de MKB-jaarrekeningcontrole in een
relatief eenvoudige omgeving ....................................................................................................... 23
Regelgeving ................................................................................................................................... 24
College 6 Going concern .................................................................................................................... 28
Nolder et al. (2018) – Grounding the professional skepticism construct in mindset and attitude
theory: A way forward................................................................................................................... 28
Carson et al. (2013) – Audit Reporting for Going-Concern Uncertainty: A Research Synthesis ... 28
Regelgeving ................................................................................................................................... 29
1
,College 7 Reporting ........................................................................................................................... 31
Jensen & Meckling (1976) – Theory of the Firm: Managerial Behavior, Agency Costs, and
Ownership Structure ..................................................................................................................... 31
Gray et al. (2011) – Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report
by Financial Statement Preparers, Users, and Auditors................................................................ 31
Regelgeving ................................................................................................................................... 32
College 8 Communications ................................................................................................................ 36
Van Buuren et al. (2021) – Over de diagnostische eigenschappen van de Audit Quality Indicators
....................................................................................................................................................... 36
Regelgeving ................................................................................................................................... 36
2
,College 1 Business Models
Peecher et al. (2007) – It’s all about audit quality: Perspectives on strategic-systems auditing
Onderwerp Peecher (2007) Strategic-Systems Auditing (SSA).
Achtergrond SSA Een poging om de kwaliteit van de accountantscontrole te verbeteren.
Aanleiding van ontwikkeling SSA:
- Vraag van de samenleving naar een betere bescherming tegen fraude met financiële
overzichten.
- Verandering in de bedrijfsstrategieën en modellen van organisaties.
- Opleving van vermeende verslaggevingsfraude in de 21e eeuw.
Verschil SSA met ‘traditionele’ aanpak:
- 4 dimensies van de audit omgeving:
New business models, strategies and processes.
Verhoogde zorg bij en verantwoordelijkheid voor ontdekken management fraude.
Als sprake van audit failures Vanwege onvoldoende beheersing van het non-
sampling risico door accountant.
Hanteren Audit Risk Model Maar kent inherente beperkingen voor ontdekken
fraude.
- Traditionele aanpak audit (substantive test en test of controls) Naar verwachting
onvoldoende effectief voor ontdekken van fraude Daardoor detection risk onvoldoende
gemitigeerd.
Belangrijke aandachtspunten:
- Analyse van entity business states Relatie met NVCOS 315 Begrip van de entiteit en
haar omgeving.
- Management information intermediaries.
- Management business representations.
- System thinking Systeem van informatieverzameling tot het verwerken van deze
informatie in rapportages.
- Evidentiary triangulation Informatie van alle 3 dimensies moet overeenkomen.
- Eigen ‘verwachting’ opbouwen door auditor obv kennis/marktinformatie en dit vergelijken
met de werkelijkheid Door EBS vaak externe informatie sterk mechanisme.
3
, Discussiepunten SSA:
- Poging om non audit services te verkopen.
- Te veel nadruk op analytical procedures ipv test of detail.
- Poging om de kosten van de audit te beheersen.
- Meer senior teamleden benodigd.
- Accountants hadden onvoldoende training in ‘system thinking’.
Hogan et al. (2008) – Financial Statement Fraud: Insights from the Academic Literature
Artikel betreft literatuurstudie Van eerder uitgevoerde onderzoeken.
- Gaat om de verantwoordelijkheid van de accountant.
- Is de accountant verantwoordelijk voor ontdekken fraude?
Procedures en werkzaamheden om fraude te ontdekken:
- Red flags.
- Use of checklists.
- Use of regression models/other aids.
- Analytical procedures.
4
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