Samenvatting 2024 (mindmap) + mondeling vragen ADVA - alle artikelen
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Course
Advanced Auditing
Institution
Nyenrode Business Universiteit (Nyenrode)
Dit document betreft een samenvatting van alle artikelen in de vorm van een mindmap waarbij ook vragen in staan opgenomen en de relaties met de Standaarden. Dit document is voor het vak ADVA van de Master aan Nyenrode.
Curtis
Hogan Peecher (1) ARM Knechel Accountants en IT
Fraudedriehoek: Evidentiary Triangulation: Controlerisico = Business risk audit: - Huidige omgeving IS
- Druk - Entity business systems Inherente risico's * - Strategic analysis -- Meer automatisering (ITGCs)
- Gelegenheid - Management information intermediaries Interne beheersrisico * - Process analysis -- Meer afhankelijkheid IT
- Rationalisatie - Management business representations Detectierisico - Residual risks -- IS processen uitbesteed
Red flags (symptomen fraude) Ondeskundigheid en poging non-audit Ondeskundigheid en poging non-audit - Weinig kennis accountant IS
- Boekhoudkundige afwijkingen Audit kwaliteit omhoog door training Audit kwaliteit omhoog door training - Interactie accountant en IT-auditor
- Gebreken IB Generalist
- Analytische afwijkingen
- Extravagante levensstijl management
- Ongewoon gedrag management Johnstone Fukukawa
- Tips en klachten Clientacceptatie Klantrisico's en urenallocatie: Jensen en Meckling
High risk areas: - Risico evaluatie - Interne beheersingsrisico (staff) Principaal, Agent en Monitor
- Revenue recognition -- Client business risk - Financiële prestatierisico's (staff) Agency costs:
- Significante en ongebruikelijke accruals -- Controlerisico - Verandering externe omgeving (manager) - Bonding costs
- Transacties verbonden partijen -- Auditor business risk - Verandering interne omgeving (partner) - Monitoring costs
- Schattingen - Risicoadaptie - Bestuursvergoeding (partner) - Residual loss
- Kwartaalijkse cijfers -- Screenen client business risk Audit kwaliteit omhoog door training Informatie-asymmetrie en -waarde
-- Screenen auditor business risk
-- Proactief aanpassen (weinig gebruikt)
Carson Gray
Variabelen GCO Verwachtingskloof
- Klantkarakteristieken Nolder - Performance gap
- Accountantskantoor PKI -- Deficient standards gap (95-99%)
- Kantoor-klant relatie - Mindset -- Deficient performance gap (95%-)
- Overige omgevingsfactoren - Attitude - Reasonableness gap (99%+)
Betrouwbaarheid GCO (type 1 en 2) Stappenplan PKI Aanbeveling: meer informatie in CV
Gevolg GCO 1. Input controle-informatie en JRR
2. Cognitieve verwerking (UTI, GF, CA, PA)
3. Sceptisch oordeel (Beliefs, feelings)
4. Intentie
5. Sceptische actie
, 200 210 240 250 315 320 330 500 520 570 700 701 706 720 VGBA ViO
Peecher (1) x x x
Hogan x x x
Johnstone x x x
Fukukawa x x x x
Peecher (2) x x x x
DeZoort x x x
Knechel x x x
Curtis x x x
Werner x x x x x
Snoei x x x
Nolder x x
Carson x x
Jensen & Meckling x x x x
Gray x x x x
,Inhoudsopgave
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