Advanced Auditing

Nyenrode Business Universiteit (Nyenrode)

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Advanced Auditing Summary – Complete Study Guide (Risk, Fraud, AI, KAM, NV COS, Ethics)
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april 2026

2025/2026
This document provides a complete and structured summary of Advanced Auditing, designed for university-level exam preparation. It covers all key topics including audit risk, fraud theory, audit quality, Strategic-Systems Auditing (SSA), business risk audit, and audit resource allocation. The summary also includes modern developments in auditing such as data analytics, process mining, and artificial intelligence, as well as essential concepts like professional skepticism and going concern asse...
rickmeijer1
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