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Samenvatting Audit&Assurance (Cijfer 8,1)
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Fontys Accountancy Semester 6.1 Audit & Assurance 23ACK62AAG Cijfer 8,1
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Audit & AssuranceTheorie......................................................................................................................................................... 3
Inleiding, Wet accountantsberoep (Wab)...........................................................................................................3
Wet toezicht accountantsorganisaties (Wta)......................................................................................................6
Wet Tuchtrechtspraak Accountants (Wtra)........................................................................................................8
Stramien Assurance opdrachten..........................................................................................................................9
NV COS 260........................................................................................................................................................18
NV COS 500........................................................................................................................................................34
NV COS 520........................................................................................................................................................36
Opgaven..................................................................................................................................................... 42
Regelgeving voor accountants..........................................................................................................................42
Opdrachtenkader...............................................................................................................................................44
Doelstellingen van de jaarrekeningcontrole......................................................................................................46
Het aanvaarden en continueren van controleopdrachten................................................................................49
Risicoanalyse......................................................................................................................................................50
Fairy park...........................................................................................................................................................52
Risicoanalyse..................................................................................................................................................52
Materialiteit...................................................................................................................................................58
Initiële cijferbeoordeling...............................................................................................................................59
Controleplannen............................................................................................................................................61
Materialiteit en controleverklaringen...............................................................................................................70
Swedish House Gorup........................................................................................................................................71
Initiële cijferanalyse.......................................................................................................................................71
Risicoanalyse..................................................................................................................................................72
Inkopen..........................................................................................................................................................72
Controleplannen............................................................................................................................................77
Controleplan verkopen..................................................................................................................................77
Controleplan inkopen.....................................................................................................................................79
Diverse opgaven VGBA / ViO.............................................................................................................................82
Diverse opgaven controleverklaring..................................................................................................................87
Oefentoets – Casus Automobilio.......................................................................................................................89
Oefentoets – Casus Muziekgebouw.................................................................................................................101
Initiële cijferanalyse................................................................................................................................. 102
Quiz.......................................................................................................................................................... 104
Werkcollege 1..................................................................................................................................................104
Werkcollege 2..................................................................................................................................................106
Werkcollege 3..................................................................................................................................................107
, Werkcollege 4..................................................................................................................................................108
Werkcollege 5..................................................................................................................................................109
Werkcollege 6..................................................................................................................................................110
Werkcollege 7..................................................................................................................................................110
Werkcollege 8..................................................................................................................................................111
Werkcollege 9..................................................................................................................................................114
Werkcollege 10................................................................................................................................................114
Werkcollege 11................................................................................................................................................115
Werkcollege 12................................................................................................................................................116
Werkcollege 13................................................................................................................................................117
Werkcollege 14................................................................................................................................................118
Werkcollege 15................................................................................................................................................119
Werkcollege 16................................................................................................................................................119
Tentamen................................................................................................................................................. 120
1. Initiële cijferanalyse Beschrijf voor Materiële vaste activa waarom deze qua aard, samenstelling en/of
grootte van de post een potentieel risicogebied vormen voor de accountantscontrole. Betrek in uw
antwoord:................................................................................................................................................. 120
,Theorie
Inleiding, Wet accountantsberoep (Wab)
Ontstaan van accountantsberoep
Groei van ondernemingen
Scheiding leiding en eigendom
Vraag naar accountantscontrole
Theoretische grondslagen
o Informatietheorie = Geeft een economische onderbouwing voor de behoefte aan
accountantscontrole
o Agency theorie = Richt zich op scheiding tussen eigendom en leiding van
onderneming om behoefte aan accountantscontrole te verklaren
o Verzekeringstheorie = De controlekosten worden gezien als premie voor het
overdragen van het risico van onjuiste informatie
o Vertrouwen theorie = Bestaansrecht van accountantscontrole is afhankelijk van
vertrouwen dat maatschappelijk verkeer heeft in accountant
Regelgeving voor de individuele accountant en de accountantspraktijk
Let op: NV Accountantskantoren inzake assurane en aan assurance verwante opdrachten zijn per 1
januari 2019 vervangen door de NVKS
Regelgeving voor de accountantspraktijk
Accountantsorganisatie
Wet toezicht accountantsorganisaties
Besluit toezicht accountantsorganisaties
Verordening accountantsorganisaties
Accountantskantoor
Nadere voorschriften kwaliteitssystemen (NVKS)
,
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