Summary
Samenvatting AA2
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Samenvatting Audit & Assurance 2
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By: suzannegepkens • 6 year ago
By: vos_wouter • 6 year ago
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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
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