Volledige Samenvatting Accounting, inclusief gastlezing Grant Thornton en Deloitte. Het vak is gedoceerd door Prof. Marie-Laure Vandenhaute en dra. Linde Kerckhofs. Zowel de online video's als de ppt's worden hier besproken. WPO's zijn NIET inbegrepen. (15/20 gehaald)
4. Kasstroomanalyse .............................................................................................................. 62
Case study → Lotus Bakeries Belgium ..................................................................................... 64
1. Inleiding ............................................................................................................................. 64
2. Horizontale en verticale analyse ......................................................................................... 65
i. Activa................................................................................................................................................... 65
ii. Passiva ................................................................................................................................................. 67
iii. Bedrijfsresultaat .................................................................................................................................. 68
iv. Financiële opbrengsten en kosten ...................................................................................................... 68
vi. Resultaatsverwerking .......................................................................................................................... 69
, Auditing ........................................................................................................................................................ 88
Wat is een financiële audit? ......................................................................................................................... 88
Controlerisico ............................................................................................................................................... 89
2. De Belgische auditsector ..................................................................................................... 90
Ontstaan en evolutie.................................................................................................................................... 90
Wie moet een auditor aanstellen in België? ................................................................................................ 91
Benoeming van de auditor........................................................................................................................... 91
Terminologie in België ................................................................................................................................. 91
Functie van de bedrijfsrevisor...................................................................................................................... 92
Toegang tot het beroep is onderworpen aan een aantal strikte eisen: ...................................................... 92
IBR – IRE Instituut van bedrijfsrevisoren ...................................................................................................... 92
Het beroep in cijfers..................................................................................................................................... 93
Belgische auditmarkt ................................................................................................................................... 93
Vaste vertegenwoordiger bij revisorale opdracht toevertrouwd aan bedrijfsrevisorenkantoor ................ 93
Organisatiestrictuur in een auditkantoor (ideaal) ....................................................................................... 94
Benoeming van de auditor........................................................................................................................... 94
3. Deontologische regels......................................................................................................... 94
Onafhankelijkheid ........................................................................................................................................ 94
4. ISA ..................................................................................................................................... 95
Module 3.2 – Het Controleproces .................................................................................... 96
1. Conceptueel kader.............................................................................................................. 96
Audit risk model ........................................................................................................................................... 96
Fases controleproces ................................................................................................................................... 97
3. Risk assessment................................................................................................................ 101
Interne beheersing ..................................................................................................................................... 104
Communicatie tekortkomingen in interne beheersing .............................................................................. 105
Risico op een afwijking van materieel belang ............................................................................................ 106
Scoping van de audit .................................................................................................................................. 106
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