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Case

Herziening standaard 315 - belangrijkste wijzigingen

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Uploaded on
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Written in
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Dit document betreft een beschrijving van de belangrijkste wijzigingen van de NV COS 315. Deze standaard is namelijk herzien en daarmee worden wijzigingen doorgevoerd die accountantskantoren toe moeten passen tijdens de risicoanalyse in de jaarrekeningcontrole. Dit document is gebruikt als voorbereiding op de presentatie van de afstudeerscriptie in semester 8 van de opleiding Accountancy.

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Institution
Fontys Hogeschool (Fontys)
Course
Scriptiewerkgroep | Afstudeeronderzoek








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Written for

Institution
Fontys Hogeschool (Fontys)
Study
Accountancy
Course
Scriptiewerkgroep | Afstudeeronderzoek
All documents for this subject (5)

Document information

Uploaded on
October 24, 2021
Number of pages
3
Written in
2020/2021
Type
Case
Professor(s)
-
Grade
8-9

Subjects

  • accountancy
  • verdediging
  • herziening standaard 315
  • nv cos 315
  • inherente risicofact
  • presentatie afstudeeronderzoek
  • risicoanalyse in de jaarrekeningcontrole
  • spectrum van inherente risico en schaalbaarheid

Content preview

Herziening standaard
315

Bronnen:

projectplan-vertalen-herziene-isa-315---mei-2020.pdf (nba.nl)

Grote aanpassing risicostandaard ISA 315 (accountantweek.nl)

iaasb-inleiding-tot-herziene-standaard-315.pdf (nba.nl)

Notitie (nba.nl)




Info:

In deze bronnen staan de wijzigingen opgesomd en uitgebreid toegelicht.
Verder in dit bestand zijn de drie belangrijkste / grootste wijzigingen besproken.


De standaard 315 (NV COS 315) gaat over de risicoanalyse in de jaarrekeningcontrole.
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