Summary
Samenvatting AA2
- Course
- Institution
Samenvatting Audit & Assurance 2
[Show more]
2 reviews
By: suzannegepkens • 6 year ago
By: vos_wouter • 6 year ago
Seller
Followmspier84
Reviews received
Content preview
Audit & Assurance 2Inhoudsopgave
Inhoudsopgave 1
Les 1 t/m 4: Regelgeving 3
Handleiding Regelgeving Accountancy (HRA) 3
Wetgeving 3
Verordeningen 3
Nadere voorschriften 3
NV-COS – Nadere voorschriften controle- en overige standaarden 3
Wet op het Accountantsberoep (Wab) 4
Wet tuchtrechtspraak accountants (Wtra) 5
Wet toezicht accountantsorganisaties (Wta) 6
Verordening gedrags- en beroepsregels accountants (VGBA) 7
Verordening inzake de ONAFHANKELIJKHEID van accountants bij Assurance opdrachten 8
Definities: 8
Reikwijdte 8
Samenloop 9
Verordening Accountantsorganisaties (AA/RA) 10
Nadere Voorschriften Controle- en Overige Standaarden (NV COS) 11
Indeling NV COS: 11
COS 200: Algehele doelstellingen van de onafhankelijke accountant 12
COS 210: Opdrachtaanvaarding 13
Les 5: Planning van een controle 15
NV COS 300 Planning van de controle 15
Planning van een controle van financiele overzichten; 15
Betrokkenheid opdrachtteam en voorbereiding 15
Planningswerkzaamheden 15
Documentatie 15
COS 300 – Planning van de controle (samenvatting) 16
Planning van de controle van financiële overzichten 16
COS 320 Materialiteit bij de planning/uitvoering van een controle 16
Kenmerken gebruikers 16
Vereisten – concept materialiteit 16
Berekening materialiteit 17
Jaarrekening tolerantie 17
Definitie uitvoeringsmaterialiteit 17
Beoordeling relatie materieel belang en controlerisico 17
Axiomatisch voorbehoud 17
Les 6: Accountantscontrolerisico en materialiteit 18
NV COS 18
COS 200 – de risico-formule 18
Soorten controle werkzaamheden 18
COS 320 19
COS 300 Planning controle 19
COS 320 Axiomatisch voorbehoud 19
Les 7: Kennis van de Entiteit 20
Waarom risk based auditing? 20
COS 315 20
Definities 20
Verzamelen benodigde informatie 20
Inhoud van Knechel 20
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller mspier84. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $4.90. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
75323 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now