2022/2023
Samenvatting Auty
(Auditing theory)
Nyenrode
COLLEGEJAAR 2022/2023
, Inhoudsopgave
Simunic - The pricing of audit services – 1980........................................................................................2
Deangelo - Auditors size and audit quality – 1981..................................................................................3
Limperg/Wallage - De actuele waarde van Limpergiaans vertrouwen – 2005.......................................4
Knechel - The business risk audit; origins, obastacles and opportunities – 2007...................................5
Peecher - It's all about audit quality; perspectives on strategicsystem auditing - 2007.........................6
Asare - Auditors internal control over financial reporting decisions: Analysis, synthesis and research
directions – 2013....................................................................................................................................7
Hogan et al - Financial statement fraud; insights form the academic literature – 2008.........................8
Gendron en Spira - What went wrong? – 2009......................................................................................9
Knechel - Audit quality , insights form the academic literature – 2013................................................10
IAASB - A framework For audit quality, key elements that create an enviorment for audit quality –
2014......................................................................................................................................................11
Van Buuren - Controle kwaliteit blijft een belevenis – 2015.................................................................11
Peecher - An accountability framework for financial statement auditors and related questions – 2013
..............................................................................................................................................................12
Nelson - A model and literature review of professional skepticism in auditing – 2009........................13
Nolder en kadous - Grounding The professional sketpticism construct in mindset en attitude – 2018
..............................................................................................................................................................13
Samenvatting Auty
(Auditing theory)
Nyenrode
COLLEGEJAAR 2022/2023
, Inhoudsopgave
Simunic - The pricing of audit services – 1980........................................................................................2
Deangelo - Auditors size and audit quality – 1981..................................................................................3
Limperg/Wallage - De actuele waarde van Limpergiaans vertrouwen – 2005.......................................4
Knechel - The business risk audit; origins, obastacles and opportunities – 2007...................................5
Peecher - It's all about audit quality; perspectives on strategicsystem auditing - 2007.........................6
Asare - Auditors internal control over financial reporting decisions: Analysis, synthesis and research
directions – 2013....................................................................................................................................7
Hogan et al - Financial statement fraud; insights form the academic literature – 2008.........................8
Gendron en Spira - What went wrong? – 2009......................................................................................9
Knechel - Audit quality , insights form the academic literature – 2013................................................10
IAASB - A framework For audit quality, key elements that create an enviorment for audit quality –
2014......................................................................................................................................................11
Van Buuren - Controle kwaliteit blijft een belevenis – 2015.................................................................11
Peecher - An accountability framework for financial statement auditors and related questions – 2013
..............................................................................................................................................................12
Nelson - A model and literature review of professional skepticism in auditing – 2009........................13
Nolder en kadous - Grounding The professional sketpticism construct in mindset en attitude – 2018
..............................................................................................................................................................13
