Auditing Theory

Notes / Aantekeningen Auditing Theory (EBM156A05) 2022/2023

Samenvatting van de benodigde hoofdstukken uit het boek voor Auditing Theory. Daarnaast ook de artikelen samengevat.

This is a summary of all the study material for the exam of the course Auditing Theory. I have summarized the lectures, the chapters from the book, the articles and the information out of the ISAs in a short and clear way.

Summary of the book Principles of Auditing: An introduction to international standards on auditing, which is written by Rick Hayes, Philip Wallage and Hans Gortemaker (3rd edition). It is a summary of chapters 1.4-1.5, 4, 6, 7, 8, 9, 12.8, 13 and 15.3 - 15.5

Summary of articles on the purpose of the course Auditing theory, MSc Accountancy (Rijksuniversiteit Groningen): Omoteso, Patel & Scott (2010); Chan & Vasarhelyi (2011); Simon (2012); Hammersley (2011); Nelson, Elliott & Tarpley (2002); Ramos (2003).

Summary of Principles of auditing (3rd edition) for the purpose of the course Auditing Theory of MSc Accountancy, Rijksuniversiteit Groningen.