Deze samenvatting heb ik gebruikt voor het leren van mijn mondeling, waarvoor ik een 8 heb gehaald.
In deze samenvatting zijn alle artikelen uitgebreid samengevat en zijn de belangrijkste onderdelen van de standaarden opgenomen en gemarkeerd.
Ook zijn de artikelen uitgebreid gekoppeld aan d...
, 3.2.3. Auditor’s business risk.................................................................................................18
3.2.4. Opgenomen in de standaarden (210)?.........................................................................18
3.3. Risk adapatation strategies.........................................................................................................19
3.3.1. Strategie 1: Het screenen van klanten op basis van hun risico eigenschappen..........19
3.3.2. Strategie 2: Het screenen van klanten met auditor’s business risk als mediator........19
3.3.3. Strategie 3: Het gebruiken van proactieve risico-adapterende strategieën als
mediator.....................................................................................................................19
3.3.4. Opgenomen in de standaarden (210)?.........................................................................19
4. Fukukawa et. al (2011)...................................................................................................................21
4.1. Algemeen / inleiding....................................................................................................................21
4.2. Brede risicofactoren.....................................................................................................................21
4.2.1. Oude standaard 315......................................................................................................21
4.2.2. Gedefinieerde brede risicofactoren door Fukakwa et. al.............................................21
4.3. Impact op de allocatie van audit resources................................................................................23
4.3.1. Uitleg.............................................................................................................................23
4.3.2. Opgenomen in de standaarden (240 en 315)?..............................................................23
5. Peacher et al. (2013)........................................................................................................................24
5.1. Inhoud artikel..............................................................................................................................24
5.2. Analyse van de aanbevelingen....................................................................................................24
5.2.1. Introduce an auditor judgment rule.............................................................................25
5.2.2. Add a concurrent element to regulators’ inspections..................................................25
5.2.3. Encourage auditors to be skeptical of their own judgment process.............................25
5.2.4. Reward auditors who take stands on financial reporting quality................................25
7. Knechel et al. (2007).......................................................................................................................29
7.1. Samenvatting artikel...................................................................................................................29
7.2. Trechtermodel in relatie tot de standaarden.............................................................................31
7.2.1. Strategic analysis..........................................................................................................31
7.2.2. Process analysis............................................................................................................32
7.2.3. Residual risks................................................................................................................32
8. Curtis et al. (2009)..........................................................................................................................33
8.1. Inleiding / algemeen.....................................................................................................................33
8.2. De huidige omgeving van informatiesystemen en de rol hiervan in financiële verslaggeving
en gerelateerde assurance......................................................................................................33
8.2.1. Trends van informatiesystemen in de zakelijke omgeving...........................................33
8.2.2. Auditing standards and audit practice relevant to information systems and internal
control........................................................................................................................33
8.2.3. Auditing standards regarding use of IS Auditors on the engagement.........................34
8.2.4. Suggesties voor toekomstig onderzoek.........................................................................34
8.3. De “generieke” accountant in een complexe systeemomgeving (RA)......................................34
8.3.1. Algemeen......................................................................................................................34
8.3.2. Suggesties voor toekomstig onderzoek.........................................................................34
8.4. De interactie tussen information system accountants (RE) en generieke accountants (RA)..35
8.4.1. Het gebruik van IS auditors bij auditopdrachten.........................................................35
Pagina 2 van 133
, 8.4.2. Suggesties voor toekomstig onderzoek.........................................................................35
8.4.3. Training en educatie van generieke en IS auditors.....................................................35
8.5. Analyse met de standaarden.......................................................................................................35
9. Werner et al. (2021)........................................................................................................................37
9.1. Algemeen / inleiding....................................................................................................................37
9.2. Achtergrond en gerelateerde literatuur.....................................................................................38
9.3. Huidig gebruik van data-analyse in de audit.............................................................................38
9.4. Implementatie van process mining in de jaarrekeningcontrole...............................................40
9.4.1. Fase 1: Understanding the entity.................................................................................40
9.4.2. Fase 2: Identificeren en inschatten risico’s.................................................................41
9.4.3. Fase 3: Het opzetten en implementeren van geschikte manieren om op risico’s in te
spelen.........................................................................................................................41
9.4.4. Fase 4: Vormen van een oordeel en communiceren....................................................41
9.5. Process mining in standaarden...................................................................................................41
10. Snoei & Van Nieuw Amerongen (2015).......................................................................................43
10.1. Korte samenvatting auteurs......................................................................................................43
10.2. Inleiding......................................................................................................................................43
10.3. Business risk audit als vertrekpunt voor (big) data-analyse...................................................43
10.3.1. Inhoud van business risk auditing.............................................................................43
10.3.2. Business risk auditing en informatiebronnen............................................................43
10.3.3. Heeft data-analyse zelfstandig toegevoegde waarde voor de MKB accountant?.......44
10.3.4. Opgenomen in standaarden?......................................................................................44
10.4. Data-analyse...............................................................................................................................44
10.4.1. Inhoud cijferanalyses.................................................................................................44
10.4.2. Toepassing data-analyse in de praktijk......................................................................45
10.4.3. Gevolgen uitkomsten cijferanalyse.............................................................................45
10.5. Data-analyse in de praktijk.......................................................................................................45
13. Gray et al. (2011)..........................................................................................................................58
13.1. Inleiding / algemeen...................................................................................................................58
13.2. Expectation gap..........................................................................................................................58
13.3. Vier algemene inzichten............................................................................................................58
13.4. Thema 1: Algemene percepties ten aanzien van de audit en de accountantsverklaring.......59
13.5. Thema 2: Waarnemingen betreffende sleutelconcepten opgenomen of dat opgenomen zou
moeten worden in de accountantsverklaring.......................................................................59
13.6. Thema 3: Suggesties en uitdagingen voor het verbeteren van communicatie in de
accountantsverklaring...........................................................................................................60
13.7. Aanbevelingen en de standaarden............................................................................................61
16. Van Nieuw Amerongen et al. (2023)............................................................................................67
16.1. Abstract......................................................................................................................................67
16.2. Inleiding......................................................................................................................................67
16.3. Het concept ‘dubbele materialiteit’..........................................................................................68
16.3.1. Hoofdstuk 1 ESRS 1...................................................................................................68
16.3.2. Hoofdstuk 3.................................................................................................................68
16.4. Visies van Nederlandse experts.................................................................................................70
16.5. Aandachtspunten voor bestuur, commissarissen en audit commissie en accountants..........70
16.6. Slotbeschouwing.........................................................................................................................72
16.7. Standaard 720 & 250 / NOCLAR.............................................................................................72
17. VGBA............................................................................................................................................74
17.1. Definities.....................................................................................................................................74
17.2. Fundamentele beginselen..........................................................................................................74
17.3. Zich houden aan de fundamentele beginselen.........................................................................74
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