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Voorbereiding van de tussentijdse examens jaar 2 van het IAB en de rugzakexamens Geslaagd op beide examens
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Accountantsonderzoe1. Algemene kenmerken van de opdracht van de accountant of de bedrijfsrevisor 3
1.1. Wettelijke monopolieopdrachten accountants 3
1.2. Juridisch statuut en aansprakelijkheid van de accountant of bedrijfsrevisor 3
1.3. Auditdoelstellingen 3
2. Technieken van de financiële audit 3
2.1. Techniek fin audit 3
2.2. Verwerving algemene kennis van de onderneming en omgeving 4
2.2.1. Externe documentatie 4
2.2.2. Interne documentatie 4
2.3. Evaluatie interne controle 4
2.3.1. Vragenlijst IC 4
2.3.2. Diagrammen omloop van documenten 4
2.3.3. Rooster scheiding van functies 4
2.4. Controle-instrumenten 5
2.4.1. Analytisch tests 5
2.4.2. Fysieke controles 5
2.4.3. Controles over interne en externe toetsing 5
2.5. Aandacht bij substantieve testen 6
2.5.1. Activa 6
2.5.1.1. OK IMVA MVA 6
2.5.1.2. MVA 6
2.5.1.3. Fin VA 6
2.5.1.4. VR 6
2.5.1.5. HV & overige vorderingen 7
2.5.1.6. Geldbeleggingen & liquide middelen 7
2.5.2. Passiva 7
2.5.2.1. EV 7
2.5.2.2. Kapitaalsubsidies 7
2.5.2.3. Uitgestelde belastingen 7
2.5.2.4. Voorziening risico’s & kosten 7
2.5.2.5. Schulden >1j 8
2.5.2.6. Schulden <1j 8
2.5.3. Resultatenrekening 8
2.5.3.1. Bedrijfsopbrengsten 8
2.5.3.2. D&DG 8
2.5.3.3. Bezoldigingen 8
2.5.3.4. Niet-recurrente resultaten 8
2.6. Controlenormen 8
2.6.1. Inleiding 8
2.6.2. Algemeen aanvaarde controlenormen 8
2.6.3. Algemene controlenormen 9
2.6.4. De normen bij de controlewerkzaamheden 9
2.6.5. De normen voor de verslaggeving 9
2.7. Specifieke problemen in verband met de informatisering 9
2.7.1. Audit met behulp v computer 9
2.7.1.1. Testdatabenadering 10
2.7.1.2. Testen computerrecords klanten 10
2.7.2. Audit rond computer 10
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