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Uitwerking voorbereiding OAT - januari 2021
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  • Course
  • OAT
  • Institution
  • Avans Hogeschool (Avans)

Een uitgebreide handleiding voor de OAT januari 2021 - Agro groep. Deze kan je gebruiken bij de voorbereiding van je eigen OAT. Geeft een goed voorbeeld van de relevante onderwerpen die 99% aanbod komen gedurende de twee dagen.

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Document information

  • September 23, 2022
  • 52
  • 2021/2022
  • Case
  • Avans hogeschool
  • 7-8

Subjects

  • oat
  • januari 2021
  • agro groep
  • uitwerking oat

Written for

  • Avans Hogeschool (Avans)
  • Accountancy
  • OAT
All documents for this subject (2)

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daphnevandelangenberg

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Content preview

HANDLEIDING OAT JANUARI 2022




1

,Inhoud
1. A&A....................................................................................................................................................5
1.1 Initiële cijferbeoordeling...............................................................................................................5
1.2 Risico analyse................................................................................................................................9
1.3 Controleplan...............................................................................................................................12
2.1 Immateriële vaste activa.........................................................................................................20
1.7 Arbeidskosten.........................................................................................................................21
1.4 VGBA/VIO...................................................................................................................................22
1.5 Controleverklaring......................................................................................................................24
1.6 Eerste jaar controleplichtig.........................................................................................................25
1.7 Corona........................................................................................................................................26
1.8. Opdrachtaanvaarding................................................................................................................26
2. ICAIS.................................................................................................................................................27
2.1 Typologie....................................................................................................................................27
2.2 Randvoorwaarden......................................................................................................................28
2.2.1 Functiescheiding..................................................................................................................28
2.2.2 Begroting + tariefbepaling...................................................................................................29
2.2.3 Richtlijnen............................................................................................................................29
2.2.4 Automatisering....................................................................................................................29
2.2.5 Managementinformatie.......................................................................................................31
2.3 Procesbeschrijvingen..................................................................................................................32
2.3.1 Inkoopproces:......................................................................................................................32
2.3.2 Verkoopproces.....................................................................................................................33
2.4 COSO...........................................................................................................................................37
2.5 KSF’s/KPI’s..................................................................................................................................40
2.6 Automatisering...............................................................................................................................42
2.6.2 Application controls.................................................................................................................42
2.6.3 General it controls...................................................................................................................42
2.6.4 ERP...........................................................................................................................................43
3 EV......................................................................................................................................................44
3.3 Belastingen.................................................................................................................................44
3.2 Financiële vaste activa................................................................................................................46
3.3 Activering website......................................................................................................................47
3.4 Activering van productontwikkeling...........................................................................................48
3.5. Kasstroomoverzicht...................................................................................................................48

2

,3.5 Uitkeerbaar EV............................................................................................................................48
3.6 Boekwinst vervoermiddelen.......................................................................................................49
3.7 Herwaardering/stelselwijziging..................................................................................................49
3.8 Voorziening incourante voorraden.............................................................................................50
3.9 Balansmodellen..........................................................................................................................50
3.10 Verkortte jaarrekening enkelvoudig.........................................................................................50
3.11 Controller..................................................................................................................................50
3.12 Niet in de balans opgenomen verplichtingen...........................................................................50
9.3. Directe methode........................................................................................................................52




3

, Opvallendheden:

- FVA: Agro Medical BV 25% deelneming
- Productonderzoek en -ontwikkeling à is dit een aparte opbrengststroom/typologie?
- Ontbreken KSF’s/KPI’s/aanleidingen COSO
- Flinke groei van de omzet/resultaat à CBO/mogelijke tendentie?
-

Controleplichtig geworden à voorwaarden/?
--> blz 42 handboek: de jaarrekening van microrechtspersoon en van een kleine rechtspersoon, in
tegenstelling tot de jaarrekening van middelgrote en grote rechtspersonen, wettelijk vrijgesteld van
accountantscontrole.
-> blz 37 groottecriteria
--> blz 36: twee van 3 criteria voldoen op twee een volgende balansdata: dit klopt met de cijfers.

- Opdrachtaanvaarding à NVCOS 210 à koppeling maken met NVCOS/VGBA/VIO/BW2titel9
- Mag loonadministratie en controleren JRR? à VGBA/VIO
- Corona à ontbreken continuïteit in toelichting
- Nauwelijks offerte/monopolist à wat moeten we hiermee?
- Magazijnmedewerkers worden vaak geholpen door logistiek met uitpakken/plaatsen
voorraad à mag dit? Functievermenging
- Controller ook indienst van snel bv à wat moeten we hiermee?
- Uitbreiding plannen ten behoeve van Zuid-Amerika en Rusland à mogelijke tendentie?
- Stelselwijzigingen à hoe dit aanpakken? à pagina 163
- Blz 21 jrr à verliescompensatie in mindering brengen voorziening latente belasting




4

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