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Samenvatting de praktijk van auditing en assurance
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Samenvatting de praktijk van auditing en assurance
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Samenvatting de praktijk van auditing en assurance,Inhoudsopgave
Hoofdstuk 1 Controleproces........................................................................................................................... 3
1.2 de planning van de controle...........................................................................................................................4
1.3 de uitvoering van de controle.........................................................................................................................5
1.4 de evaluatie en afronding van de controle.....................................................................................................7
Hoofdstuk 2 het aanvaarden en continueren van controleopdracht................................................................8
2.1 uitbrengen van een offerte.............................................................................................................................8
2.2 de cliënt en opdrachtaanvaarding..................................................................................................................9
2.3 Opdrachtbevestiging....................................................................................................................................10
Hoofdstuk 3 Risicoanalyse en materialiteit................................................................................................... 10
3.1 materialiteit in de controle...........................................................................................................................10
3.2 doelstelling risicoanalyse..............................................................................................................................11
3.3 kennisvergaring, verkrijgen van inzicht en risico-identificatie.....................................................................11
3.4 verkrijgen van inzicht in de interne beheersing............................................................................................12
3.5 identificeren van risico’s van materiaal belang voor de jaarrekening.........................................................12
Hoofdstuk 4 opstellen controleprogramma.................................................................................................. 13
4.1 doelstellingen controleprogramma en soorten werkzaamheden................................................................13
4.2 samenstelling van de controle mix en documentatie...................................................................................13
4.3 evaluatie en documentatie van de uitgevoerde controlewerkzaamheden..................................................13
4.4 communicatie over tekortkoming in de interne beheersing........................................................................14
Hoofdstuk 5 gegevensgerichte controles...................................................................................................... 14
5.1 doel gegevensgerichte controles..................................................................................................................14
5.2 Soorten gegevensgerichte werkzaamheden................................................................................................15
5.3 Gebruik van cijferanalyses in de controle.....................................................................................................15
5.4 Methoden van cijferanalyses........................................................................................................................16
5.5 Controle van schattingen..............................................................................................................................18
5.6 Data-analyse.................................................................................................................................................19
Hoofdstuk 6 steekproeven........................................................................................................................... 19
6.1 Gebruik van steekproven in de controle.......................................................................................................19
6.2 De uitvoering van steekproeven...................................................................................................................20
6.3 Steekproefprocedure....................................................................................................................................20
Hoofdstuk 7 Afronding van de controle........................................................................................................ 21
7.1 Wettelijke bepalingen...................................................................................................................................21
7.2 onderscheid naar perioden en aard van GNB...............................................................................................21
7.3 taak en verantwoordelijkheid van de accountant voor GNB.......................................................................23
7.4 taak en verantwoordelijkheid voor de continuïteitsveronderstelling..........................................................24
, 7.5 schriftelijke bevestiging................................................................................................................................24
Hoofdstuk 8 de controleverklaring............................................................................................................... 24
8.1 oordeel over de jaarrekening........................................................................................................................24
8.2 Overvieuw controleverklaring......................................................................................................................24
8.3 Soorten oordelen..........................................................................................................................................25
8.4 Openbaarmaking..........................................................................................................................................25
Hoofdstuk 9 communicatie over de controle bevindingen............................................................................26
9.1 Communicatie met de governance-organen................................................................................................26
9.2 accountantsverslag.......................................................................................................................................26
9.3 Managementletter.......................................................................................................................................28
Hoofdstuk 1 Controleproces
De doelstelling van een jaarrekening controle staat in standaard 200.
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