Dit document bevat een samenvatting van de slides, aangevuld met eigen notities en verduidelijking (indien nodig). Deze samenvatting bevat ALLE leerstof en dus ook de werkcolleges en gastcolleges.
Auditing
BUSINESS ENGINEERING –
FINANCIAL ENGINEERING
2024-2025
,Inhoudsopgave
HOOFDSTUK 1 – DE ROL VAN DE EXTERNE AUDIT.................................................................4
1 WAT IS AUDITING?................................................................................................................................ 4
2 WAT IS EEN EXTERNE AUDIT?................................................................................................................ 5
3 WAT IS DE ROL VAN EEN EXTERNE AUDIT?.............................................................................................. 5
4 WAT VERKLAART DE ROL VAN EEN EXTERNE AUDIT?................................................................................6
4.1 Agency theorie............................................................................................................................ 6
4.2 Signaaltheorie............................................................................................................................. 6
4.3 Verzekeringstheorie.................................................................................................................... 7
4.4 Nuttig voor iedere onderneming?............................................................................................... 7
HOOFDSTUK 2 – DE VRAAG EN HET AANBOD VAN AUDITDIENSTEN....................................8
1 VRAAG NAAR AUDITDIENSTEN (THEORIE)................................................................................................ 8
1.1 Agencytheorie............................................................................................................................. 8
1.2 Signaaltheorie............................................................................................................................. 8
1.3 Verzekeringstheorie.................................................................................................................... 9
1.4 Nuttig voor iedere onderneming?............................................................................................... 9
2 VRAAG NAAR AUDITDIENSTEN (PRAKTIJK)................................................................................................ 9
2.1 Praktijk....................................................................................................................................... 9
2.2 Regelgeving m.b.t. vraag.......................................................................................................... 10
2.3 Onderzoek naar auditvraag...................................................................................................... 11
2.4 Verandering van auditor........................................................................................................... 11
3 AANBOD VAN AUDITDIENSTEN.............................................................................................................. 11
4 AUDITMARKT...................................................................................................................................... 14
HOOFDSTUK 3 – HET AUDITPROCES: IDENTIFICEREN EN INSCHATTEN VAN RISICO’S.. .15
1. NIEUWE KLANT................................................................................................................................. 15
1.1 Stappen..................................................................................................................................... 15
1.2 Inzicht in de entiteit (voor de aanstelling)................................................................................15
1.3 Bepalen honorarium................................................................................................................. 16
1.4 Opdrachtbevestiging................................................................................................................. 16
1.5 Fraude....................................................................................................................................... 16
1.6 Faillissement............................................................................................................................. 16
1.7 Aanstelling................................................................................................................................ 17
2. BESTAANDE KLANT............................................................................................................................ 17
2.1 Doel........................................................................................................................................... 17
2.2 Stappen..................................................................................................................................... 18
3. HET AUDITPROCES: IDENTIFICEREN EN INSCHATTEN VAN RISICO’S.........................................................19
3.1 Interne beheersing.................................................................................................................... 19
3.2 Evaluatie interne beheersing.................................................................................................... 22
3.2.1 Doel........................................................................................................................................ 22
3.2.2 Controle werkzaaamheden.................................................................................................... 22
3.2.3 Van risico naar controle......................................................................................................... 23
HOOFDSTUK 4 – HET AUDITPROCES: INSPELEN OP INGESCHATTE RISICO’S...................24
1. INSPELEN OP INGESCHATTE RISICO’S................................................................................................... 24
1.1 Toetsing interne beheersing..................................................................................................... 24
1.1.1 Algemeen............................................................................................................................... 24
1.1.2 Controlewerkzaamheden....................................................................................................... 25
1.1.3 Voorbeeld............................................................................................................................... 25
1.1.4 Evaluatie effectieve werking.................................................................................................. 25
1.1.5 Inherente beperkingen.......................................................................................................... 25
1.2 Gegevensgerichte controles...................................................................................................... 26
1.2.1 Algemeen............................................................................................................................... 26
1.2.2 Gegevensgerichte cijferanalyses............................................................................................ 26
1.2.3 Detailcontroles....................................................................................................................... 26
1.2.4 Externe confirmaties.............................................................................................................. 27
PAGINA 1
, 1.2.5 Wanneer stoppen?................................................................................................................. 27
2. VERSLAGGEVING................................................................................................................................ 28
2.1 Opstellen van controleverklaring.............................................................................................. 28
2.2 Structuur Belgische commissarisverslag..................................................................................28
2.3 Soorten verklaringen................................................................................................................ 28
2.3.1 Commissarisverslag............................................................................................................... 29
2.3.2 Oordeel.................................................................................................................................. 29
2.3.3 Continuïteit............................................................................................................................ 30
3. OEFENINGEN.................................................................................................................................... 30
3.1 Opgave 1................................................................................................................................... 30
3.2 Opgave 2................................................................................................................................... 31
HOOFDSTUK 5 – GASTCOLLEGE EY: PROFESSIONAL SKEPTICISM AND FRAUD.................32
1. INTRODUCTIE.................................................................................................................................... 32
1.1 ISA 200 – algemene doelstellingen en uitvoering van een controle..........................................32
1.2 ISA 240 – Wat is fraude?........................................................................................................... 32
1.3 The fraud triangle (cfr ISA 240 A1).......................................................................................... 33
2. PATRONEN EN TEKENEN VAN FRAUDE................................................................................................. 34
2.2 Wat zijn alarmeerende signalen van fraude?............................................................................34
2.6 Waarom missen wij de fraude indicatoren?..............................................................................34
3. VERANTWOORDELIJKHEDEN................................................................................................................ 35
4. PROFESSIONEEL SCEPTICISME.................................................................................................. 35
4.1 Professioneel scepticisme en fraude......................................................................................... 35
4.2 Wat is professioneel scepticisme?............................................................................................. 35
4.3 Belang....................................................................................................................................... 36
4.4 Uitdagingen bij het toepassen van professioneel scepticisme..................................................36
4.5 Voorbeelden van gepast gedrag van auditors...........................................................................36
4.6 Wie pleegt er fraude?................................................................................................................ 36
4.7 Cyber crime.............................................................................................................................. 37
5. FIS INSIGHTS.................................................................................................................................... 37
6. NABESPREKING................................................................................................................................. 37
HOOFDSTUK 6 – CONTROLEWERKZAAMHEDEN...................................................................39
1. OPDRACHT 1 – VOOR DE BALANSRUBRIEKEN: WELKE ZIJN DE DRIE BELANGRIJKSTE BEWERINGEN?............39
2. OPDRACHT 2 – VOOR DE BALANSRUBRIEKEN........................................................................................ 40
2.1 (im)Materiele vaste activa........................................................................................................ 40
2.2 Voorraden................................................................................................................................. 41
2.3 Handelsvorderingen.................................................................................................................. 41
2.4 Liquide middelen...................................................................................................................... 42
2.5 Leveranciersschulden............................................................................................................... 43
2.6 Bankschulden............................................................................................................................ 43
2.7 Omzet........................................................................................................................................ 44
2.8 Loonkosten................................................................................................................................ 45
HOOFDSTUK 7 – VOORRAADCASE @BDO ANTWERPEN........................................................46
1. THEORETISCH KADER......................................................................................................................... 46
1.1 Referenties................................................................................................................................ 46
1.3 Waardering - (3:47 – 3:50 Koninklijk Besluit 29/04/2019)........................................................46
1.4 Auditdoelstellingen – Assertions............................................................................................... 47
2. CASE STUDY – THE SHOE COMPANY.................................................................................................... 47
HOOFDSTUK 8 – AUDIT FAILS................................................................................................48
1. INLEIDING......................................................................................................................................... 52
1.1 ESG – Environment social governance.....................................................................................52
1.2 CSRD - Corporate Sustainability Reporting Directive..............................................................52
1.3 European Green deal................................................................................................................ 53
2. SCOPES............................................................................................................................................ 54
2.1 Scope 1 – Directe emissies........................................................................................................ 54
2.2 Scope 2 – Indirecte emissies door energiegebruik...................................................................54
PAGINA 2
, 2.3 Scope 3 – Andere indirecte emissies (waardeketen).................................................................54
3. EU-TAXONOMIE................................................................................................................................. 55
4. DE ROL VAN DE AUDITOR.................................................................................................................... 56
GASTCOLLEGE KPMG – HET CONTROLEVERSLAG................................................................57
1. CASE 1............................................................................................................................................. 57
2. CASE 2............................................................................................................................................. 58
3. CASE 3............................................................................................................................................. 59
4. CASE 4............................................................................................................................................. 60
5. CASE 5............................................................................................................................................. 61
WERKCOLLEGE 1 – CONTROLEWERKZAAMHEDEN..............................................................62
1. DETAILCONTROLE.............................................................................................................................. 62
2. AUDIT VAN DE ACTIEFREKENINGEN..................................................................................................... 63
2.1 Materiële vaste activa (MVA).................................................................................................... 63
2.2 Immatriële vaste active (IVA)................................................................................................... 65
2.3 Voorraden................................................................................................................................. 66
2.4 Vorderingen.............................................................................................................................. 67
2.5 Liquide middelen...................................................................................................................... 69
3. AUDIT VAN DE PASSIEFREKENINGEN.................................................................................................... 70
3.1 Eigen vermogen........................................................................................................................ 70
3.2 Schulden................................................................................................................................... 71
3.3 Voorzieningen, risico’s en kosten............................................................................................. 73
4. AUDIT VAN DE RESULTATENREKENING.................................................................................................73
WERKCOLLEGE 2 – CASES...................................................................................................... 75
1. CASE 1 – GOODWILL (IMMATERIËLE VASTE ACTIVA)..............................................................................75
2. CASE 2 – CONTRACTEN EN ERKENNEN VAN OMZET..............................................................................77
3. CASE 3 – TEGENSTRIJDIGE CONTROLE-INFORMATIE..............................................................................79
3.1 Situatie A – Inkomstenprognoses gebruikt bij een beoordeling van bijzondere
waardevermindering....................................................................................................................... 79
3.2 Situatie B — Indicator voor bijzondere waardevermindering in verband met een mogelijke
verkoop van activa.......................................................................................................................... 80
3.3 Situatie C — Assumpties gebruikt voor het inschatten van de dubieuze debiteuren................81
4. CASE 4 – LEASINGCONTRACTEN.......................................................................................................... 83
5. CASE 5 – WAARDEREN VOORRAAD MOSSELEN......................................................................................86
PAGINA 3
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