2024
Samenvatting Auditing
Theory
01-11-2024
JEB NIJDAM
,Inhoud
Overzicht artikelen ................................................................................................... 3
College 1 ................................................................................................................. 4
Aantekeningen college .......................................................................................... 4
VGBA / VIO ........................................................................................................... 7
Samenvatting Ethiek wijzer .................................................................................... 9
Simunic -The pricing of audit services ................................................................... 11
Samenvatting casus Vestia .................................................................................. 17
College week 2 ....................................................................................................... 18
Aantekeningen college ........................................................................................ 18
Jensen & Meckling 1976 – Theory of the firm / relevantie van de controle ................. 19
DeAngelo – The auditor size and audit quality ........................................................ 26
Wallage – De actuele waarde van Limpergiaans vetrouwen .................................... 29
College week 3 ....................................................................................................... 32
Aantekeningen college ........................................................................................ 32
Knechel – The Business Risk Audit: Origins, obstacles and opportunities ................ 35
Peecher - It’s all about audit quality ...................................................................... 39
Samenvatting casus Weyl .................................................................................... 43
College week 4 ....................................................................................................... 44
Aantekeningen college ........................................................................................ 44
Gendron & Spira – What went wrong .................................................................... 45
Hogan – Financial Statement Fraud ...................................................................... 50
Samenvatting casus Imtech................................................................................. 54
College week 5 ....................................................................................................... 55
Aantekeningen college ........................................................................................ 55
Knechel et al 2013. – Audit quality, insights from the academic literature ................ 57
Joost van Buuren – Controlekwaliteit blijft een belevenis. ....................................... 65
Samenvatting IAASB ............................................................................................ 68
Samenvatting casus Econcern ............................................................................. 70
College week 6 ....................................................................................................... 72
Aantekeningen college ........................................................................................ 72
Nelson – A model and literature review of professional skepticism in auditing ......... 73
1
,Nolder & Kadous – Grounding the professional skepticism construct in mindset an
attitude theory: A way forward. ............................................................................ 78
Casus Innoconcepts NV ...................................................................................... 82
2
, Overzicht artikelen
Toegevoegde waarde accountant:
- Simunic
- Jensen & Meckling
- DeAngelo
- Wallage
Audit kwaliteit: (Gaat over verschillende raamwerken die inzicht geven over Audit Quality)
- Knechel (Francis, tabel 1 P390)
- Peecher
- IAASB
- Van Buuren
Fraude:
- Gendron
- Hogan
Ethiek:
- VGBA en VIO
- Ethiekwijzer
Professional spepticism:
- Nelson
- Nolder
3
Samenvatting Auditing
Theory
01-11-2024
JEB NIJDAM
,Inhoud
Overzicht artikelen ................................................................................................... 3
College 1 ................................................................................................................. 4
Aantekeningen college .......................................................................................... 4
VGBA / VIO ........................................................................................................... 7
Samenvatting Ethiek wijzer .................................................................................... 9
Simunic -The pricing of audit services ................................................................... 11
Samenvatting casus Vestia .................................................................................. 17
College week 2 ....................................................................................................... 18
Aantekeningen college ........................................................................................ 18
Jensen & Meckling 1976 – Theory of the firm / relevantie van de controle ................. 19
DeAngelo – The auditor size and audit quality ........................................................ 26
Wallage – De actuele waarde van Limpergiaans vetrouwen .................................... 29
College week 3 ....................................................................................................... 32
Aantekeningen college ........................................................................................ 32
Knechel – The Business Risk Audit: Origins, obstacles and opportunities ................ 35
Peecher - It’s all about audit quality ...................................................................... 39
Samenvatting casus Weyl .................................................................................... 43
College week 4 ....................................................................................................... 44
Aantekeningen college ........................................................................................ 44
Gendron & Spira – What went wrong .................................................................... 45
Hogan – Financial Statement Fraud ...................................................................... 50
Samenvatting casus Imtech................................................................................. 54
College week 5 ....................................................................................................... 55
Aantekeningen college ........................................................................................ 55
Knechel et al 2013. – Audit quality, insights from the academic literature ................ 57
Joost van Buuren – Controlekwaliteit blijft een belevenis. ....................................... 65
Samenvatting IAASB ............................................................................................ 68
Samenvatting casus Econcern ............................................................................. 70
College week 6 ....................................................................................................... 72
Aantekeningen college ........................................................................................ 72
Nelson – A model and literature review of professional skepticism in auditing ......... 73
1
,Nolder & Kadous – Grounding the professional skepticism construct in mindset an
attitude theory: A way forward. ............................................................................ 78
Casus Innoconcepts NV ...................................................................................... 82
2
, Overzicht artikelen
Toegevoegde waarde accountant:
- Simunic
- Jensen & Meckling
- DeAngelo
- Wallage
Audit kwaliteit: (Gaat over verschillende raamwerken die inzicht geven over Audit Quality)
- Knechel (Francis, tabel 1 P390)
- Peecher
- IAASB
- Van Buuren
Fraude:
- Gendron
- Hogan
Ethiek:
- VGBA en VIO
- Ethiekwijzer
Professional spepticism:
- Nelson
- Nolder
3
