Samenvatting ADVA NJ 2023
Inhoudsopgave
1. Dorminey et. al (2012)......................................................................................................................8
1.1. Algemeen / inleiding......................................................................................................................
1.2. Basis fraudedriehoek.....................................................................................................................
1.2.1. Uitleg...............................................................................................................................
1.2.2. Opgenomen in de standaard 240?..................................................................................
1.3. The triangle of fraud action..........................................................................................................
1.3.1. Uitleg...............................................................................................................................
1.3.2. Opgenomen in de standaard 240?..................................................................................
1.4. Uitbreiding 1 – Individuele eigenschappen, maatregelen, constructies en combinatie van
gevaren.....................................................................................................................................
1.4.1. The fraud scale...............................................................................................................
1.4.2. Het acroniem M.I.C.E....................................................................................................
1.4.3. The fraud diamond: Het toevoegen van de vaardigheden van de fraudeur..................
1.4.4. Opgenomen in standaard 240?.......................................................................................
1.5. Uitbreiding 2 – Predators versus accidental fraudster.............................................................10
1.5.1. Uitleg.............................................................................................................................10
1.5.2. Opgenomen in standaard 240?.....................................................................................10
1.6. Uitbreiding 3 – ABC-analyse......................................................................................................10
1.6.1. Uitleg.............................................................................................................................10
1.6.2. Opgenomen in standaard 240?.....................................................................................10
1.7. Anti-fraudemaatregelen..............................................................................................................11
1.7.1. Preventie.......................................................................................................................11
1.7.2. Afschrikken...................................................................................................................11
1.7.3. Detectie.........................................................................................................................11
1.7.4. Samenspanning en management override...................................................................11
1.7.5. Opgenomen in standaard 240?.....................................................................................11
2. Peecher et. al (2007)........................................................................................................................13
2.1. Algemeen / inleiding....................................................................................................................13
2.2. Audit Risk Model (ARM-model)................................................................................................13
2.2.1. Uitleg.............................................................................................................................13
2.2.2. Opgenomen in standaard 315 (en 330)?......................................................................14
2.3. Strategic-systems Auditing (SSA) – model.................................................................................14
2.3.1. Uitleg.............................................................................................................................14
2.3.2. Opgenomen in standaard 315 (en 330)?......................................................................15
2.4. Evidence-driven, belief-based risk assessment..........................................................................15
2.4.1. Uitleg.............................................................................................................................15
2.4.2. Opgenomen in standaard 315 (en 330)?......................................................................16
3. Johnstone (2000).............................................................................................................................17
3.1. Algemeen / inleiding....................................................................................................................17
3.2. Risk evaluation.............................................................................................................................18
3.2.1. Client business risk.......................................................................................................18
3.2.2. Audit risk......................................................................................................................18
Pagina 1 van 133
, 3.2.3. Auditor’s business risk.................................................................................................18
3.2.4. Opgenomen in de standaarden (210)?.........................................................................18
3.3. Risk adapatation strategies.........................................................................................................19
3.3.1. Strategie 1: Het screenen van klanten op basis van hun risico eigenschappen..........19
3.3.2. Strategie 2: Het screenen van klanten met auditor’s business risk als mediator........19
3.3.3. Strategie 3: Het gebruiken van proactieve risico-adapterende strategieën als
mediator.....................................................................................................................19
3.3.4. Opgenomen in de standaarden (210)?.........................................................................19
4. Fukukawa et. al (2011)...................................................................................................................21
4.1. Algemeen / inleiding....................................................................................................................21
4.2. Brede risicofactoren.....................................................................................................................21
4.2.1. Oude standaard 315......................................................................................................21
4.2.2. Gedefinieerde brede risicofactoren door Fukakwa et. al.............................................21
4.3. Impact op de allocatie van audit resources................................................................................23
4.3.1. Uitleg.............................................................................................................................23
4.3.2. Opgenomen in de standaarden (240 en 315)?..............................................................23
5. Peacher et al. (2013)........................................................................................................................24
5.1. Inhoud artikel..............................................................................................................................24
5.2. Analyse van de aanbevelingen....................................................................................................24
5.2.1. Introduce an auditor judgment rule.............................................................................25
5.2.2. Add a concurrent element to regulators’ inspections..................................................25
5.2.3. Encourage auditors to be skeptical of their own judgment process.............................25
5.2.4. Reward auditors who take stands on financial reporting quality................................25
6. DeZoort et al. (2006).......................................................................................................................27
6.1. Inhoud artikel..............................................................................................................................27
6.2. Analyse / koppeling standaard....................................................................................................28
7. Knechel et al. (2007).......................................................................................................................29
7.1. Samenvatting artikel...................................................................................................................29
7.2. Trechtermodel in relatie tot de standaarden.............................................................................31
7.2.1. Strategic analysis..........................................................................................................31
7.2.2. Process analysis............................................................................................................32
7.2.3. Residual risks................................................................................................................32
8. Curtis et al. (2009)..........................................................................................................................33
8.1. Inleiding / algemeen.....................................................................................................................33
8.2. De huidige omgeving van informatiesystemen en de rol hiervan in financiële verslaggeving
en gerelateerde assurance......................................................................................................33
8.2.1. Trends van informatiesystemen in de zakelijke omgeving...........................................33
8.2.2. Auditing standards and audit practice relevant to information systems and internal
control........................................................................................................................33
8.2.3. Auditing standards regarding use of IS Auditors on the engagement.........................34
8.2.4. Suggesties voor toekomstig onderzoek.........................................................................34
8.3. De “generieke” accountant in een complexe systeemomgeving (RA)......................................34
8.3.1. Algemeen......................................................................................................................34
8.3.2. Suggesties voor toekomstig onderzoek.........................................................................34
8.4. De interactie tussen information system accountants (RE) en generieke accountants (RA)..35
8.4.1. Het gebruik van IS auditors bij auditopdrachten.........................................................35
Pagina 2 van 133
, 8.4.2. Suggesties voor toekomstig onderzoek.........................................................................35
8.4.3. Training en educatie van generieke en IS auditors.....................................................35
8.5. Analyse met de standaarden.......................................................................................................35
9. Werner et al. (2021)........................................................................................................................37
9.1. Algemeen / inleiding....................................................................................................................37
9.2. Achtergrond en gerelateerde literatuur.....................................................................................38
9.3. Huidig gebruik van data-analyse in de audit.............................................................................38
9.4. Implementatie van process mining in de jaarrekeningcontrole...............................................40
9.4.1. Fase 1: Understanding the entity.................................................................................40
9.4.2. Fase 2: Identificeren en inschatten risico’s.................................................................41
9.4.3. Fase 3: Het opzetten en implementeren van geschikte manieren om op risico’s in te
spelen.........................................................................................................................41
9.4.4. Fase 4: Vormen van een oordeel en communiceren....................................................41
9.5. Process mining in standaarden...................................................................................................41
10. Snoei & Van Nieuw Amerongen (2015).......................................................................................43
10.1. Korte samenvatting auteurs......................................................................................................43
10.2. Inleiding......................................................................................................................................43
10.3. Business risk audit als vertrekpunt voor (big) data-analyse...................................................43
10.3.1. Inhoud van business risk auditing.............................................................................43
10.3.2. Business risk auditing en informatiebronnen............................................................43
10.3.3. Heeft data-analyse zelfstandig toegevoegde waarde voor de MKB accountant?.......44
10.3.4. Opgenomen in standaarden?......................................................................................44
10.4. Data-analyse...............................................................................................................................44
10.4.1. Inhoud cijferanalyses.................................................................................................44
10.4.2. Toepassing data-analyse in de praktijk......................................................................45
10.4.3. Gevolgen uitkomsten cijferanalyse.............................................................................45
10.5. Data-analyse in de praktijk.......................................................................................................45
11. Nolder & Kadous (2018)...............................................................................................................47
11.1. Inhoud artikel............................................................................................................................47
11.2. Skeptical mindset.......................................................................................................................48
11.2.1. Skeptical mindsets.......................................................................................................48
11.2.2. Koppeling standaard en mindsets...............................................................................48
11.3. Cognitive processing & koppeling standaarden......................................................................48
11.3.1. Understand the issues.................................................................................................48
11.3.2. Gather the facts...........................................................................................................49
11.3.3. Consider alternatives..................................................................................................49
11.3.4. Perform analysis.........................................................................................................49
11.4. Skeptical attitude & koppeling standaarden...........................................................................50
11.4.1. Skeptical attitude.........................................................................................................50
11.4.2. Beliefs.........................................................................................................................50
11.4.3. Feelings.......................................................................................................................50
11.4.4. Intentions....................................................................................................................51
12. Carson et al. (2013).......................................................................................................................53
12.1. Inleiding / algemeen...................................................................................................................53
12.2. Determinanten van GCO’s........................................................................................................53
12.2.1. Overall GCO rates......................................................................................................54
12.2.2. GCO’s and bankruptcy...............................................................................................55
Pagina 3 van 133
, 12.2.3. Client factors...............................................................................................................55
12.2.4. Auditor factors............................................................................................................56
12.2.5. Auditor-client relationship.........................................................................................56
12.2.6. Environmental factors................................................................................................57
12.3. Accuracy of GCO’s....................................................................................................................57
12.4. Gevolgen van GCO’s.................................................................................................................57
13. Gray et al. (2011)..........................................................................................................................58
13.1. Inleiding / algemeen...................................................................................................................58
13.2. Expectation gap..........................................................................................................................58
13.3. Vier algemene inzichten............................................................................................................58
13.4. Thema 1: Algemene percepties ten aanzien van de audit en de accountantsverklaring.......59
13.5. Thema 2: Waarnemingen betreffende sleutelconcepten opgenomen of dat opgenomen zou
moeten worden in de accountantsverklaring.......................................................................59
13.6. Thema 3: Suggesties en uitdagingen voor het verbeteren van communicatie in de
accountantsverklaring...........................................................................................................60
13.7. Aanbevelingen en de standaarden............................................................................................61
14. Van Buuren & Snoei (2021).........................................................................................................63
14.1. Inleiding / algemeen...................................................................................................................63
14.2. Controlekwaliteit.......................................................................................................................63
14.3. AQI onderdelen..........................................................................................................................63
14.4. Raamwerk AQI’s.......................................................................................................................64
15. Jensen & Meckling (1976)............................................................................................................65
15.1. Agency theorie............................................................................................................................65
15.2. Inleiding......................................................................................................................................65
15.3. Inhoud artikel............................................................................................................................65
16. Van Nieuw Amerongen et al. (2023)............................................................................................67
16.1. Abstract......................................................................................................................................67
16.2. Inleiding......................................................................................................................................67
16.3. Het concept ‘dubbele materialiteit’..........................................................................................68
16.3.1. Hoofdstuk 1 ESRS 1...................................................................................................68
16.3.2. Hoofdstuk 3.................................................................................................................68
16.4. Visies van Nederlandse experts.................................................................................................70
16.5. Aandachtspunten voor bestuur, commissarissen en audit commissie en accountants..........70
16.6. Slotbeschouwing.........................................................................................................................72
16.7. Standaard 720 & 250 / NOCLAR.............................................................................................72
17. VGBA............................................................................................................................................74
17.1. Definities.....................................................................................................................................74
17.2. Fundamentele beginselen..........................................................................................................74
17.3. Zich houden aan de fundamentele beginselen.........................................................................74
18. ViO.................................................................................................................................................76
18.1. Onafhankelijkheid.....................................................................................................................76
18.2. Specifieke onderwerpen............................................................................................................76
19. Standaard 200...............................................................................................................................77
19.1. Inleiding......................................................................................................................................77
Pagina 4 van 133
Inhoudsopgave
1. Dorminey et. al (2012)......................................................................................................................8
1.1. Algemeen / inleiding......................................................................................................................
1.2. Basis fraudedriehoek.....................................................................................................................
1.2.1. Uitleg...............................................................................................................................
1.2.2. Opgenomen in de standaard 240?..................................................................................
1.3. The triangle of fraud action..........................................................................................................
1.3.1. Uitleg...............................................................................................................................
1.3.2. Opgenomen in de standaard 240?..................................................................................
1.4. Uitbreiding 1 – Individuele eigenschappen, maatregelen, constructies en combinatie van
gevaren.....................................................................................................................................
1.4.1. The fraud scale...............................................................................................................
1.4.2. Het acroniem M.I.C.E....................................................................................................
1.4.3. The fraud diamond: Het toevoegen van de vaardigheden van de fraudeur..................
1.4.4. Opgenomen in standaard 240?.......................................................................................
1.5. Uitbreiding 2 – Predators versus accidental fraudster.............................................................10
1.5.1. Uitleg.............................................................................................................................10
1.5.2. Opgenomen in standaard 240?.....................................................................................10
1.6. Uitbreiding 3 – ABC-analyse......................................................................................................10
1.6.1. Uitleg.............................................................................................................................10
1.6.2. Opgenomen in standaard 240?.....................................................................................10
1.7. Anti-fraudemaatregelen..............................................................................................................11
1.7.1. Preventie.......................................................................................................................11
1.7.2. Afschrikken...................................................................................................................11
1.7.3. Detectie.........................................................................................................................11
1.7.4. Samenspanning en management override...................................................................11
1.7.5. Opgenomen in standaard 240?.....................................................................................11
2. Peecher et. al (2007)........................................................................................................................13
2.1. Algemeen / inleiding....................................................................................................................13
2.2. Audit Risk Model (ARM-model)................................................................................................13
2.2.1. Uitleg.............................................................................................................................13
2.2.2. Opgenomen in standaard 315 (en 330)?......................................................................14
2.3. Strategic-systems Auditing (SSA) – model.................................................................................14
2.3.1. Uitleg.............................................................................................................................14
2.3.2. Opgenomen in standaard 315 (en 330)?......................................................................15
2.4. Evidence-driven, belief-based risk assessment..........................................................................15
2.4.1. Uitleg.............................................................................................................................15
2.4.2. Opgenomen in standaard 315 (en 330)?......................................................................16
3. Johnstone (2000).............................................................................................................................17
3.1. Algemeen / inleiding....................................................................................................................17
3.2. Risk evaluation.............................................................................................................................18
3.2.1. Client business risk.......................................................................................................18
3.2.2. Audit risk......................................................................................................................18
Pagina 1 van 133
, 3.2.3. Auditor’s business risk.................................................................................................18
3.2.4. Opgenomen in de standaarden (210)?.........................................................................18
3.3. Risk adapatation strategies.........................................................................................................19
3.3.1. Strategie 1: Het screenen van klanten op basis van hun risico eigenschappen..........19
3.3.2. Strategie 2: Het screenen van klanten met auditor’s business risk als mediator........19
3.3.3. Strategie 3: Het gebruiken van proactieve risico-adapterende strategieën als
mediator.....................................................................................................................19
3.3.4. Opgenomen in de standaarden (210)?.........................................................................19
4. Fukukawa et. al (2011)...................................................................................................................21
4.1. Algemeen / inleiding....................................................................................................................21
4.2. Brede risicofactoren.....................................................................................................................21
4.2.1. Oude standaard 315......................................................................................................21
4.2.2. Gedefinieerde brede risicofactoren door Fukakwa et. al.............................................21
4.3. Impact op de allocatie van audit resources................................................................................23
4.3.1. Uitleg.............................................................................................................................23
4.3.2. Opgenomen in de standaarden (240 en 315)?..............................................................23
5. Peacher et al. (2013)........................................................................................................................24
5.1. Inhoud artikel..............................................................................................................................24
5.2. Analyse van de aanbevelingen....................................................................................................24
5.2.1. Introduce an auditor judgment rule.............................................................................25
5.2.2. Add a concurrent element to regulators’ inspections..................................................25
5.2.3. Encourage auditors to be skeptical of their own judgment process.............................25
5.2.4. Reward auditors who take stands on financial reporting quality................................25
6. DeZoort et al. (2006).......................................................................................................................27
6.1. Inhoud artikel..............................................................................................................................27
6.2. Analyse / koppeling standaard....................................................................................................28
7. Knechel et al. (2007).......................................................................................................................29
7.1. Samenvatting artikel...................................................................................................................29
7.2. Trechtermodel in relatie tot de standaarden.............................................................................31
7.2.1. Strategic analysis..........................................................................................................31
7.2.2. Process analysis............................................................................................................32
7.2.3. Residual risks................................................................................................................32
8. Curtis et al. (2009)..........................................................................................................................33
8.1. Inleiding / algemeen.....................................................................................................................33
8.2. De huidige omgeving van informatiesystemen en de rol hiervan in financiële verslaggeving
en gerelateerde assurance......................................................................................................33
8.2.1. Trends van informatiesystemen in de zakelijke omgeving...........................................33
8.2.2. Auditing standards and audit practice relevant to information systems and internal
control........................................................................................................................33
8.2.3. Auditing standards regarding use of IS Auditors on the engagement.........................34
8.2.4. Suggesties voor toekomstig onderzoek.........................................................................34
8.3. De “generieke” accountant in een complexe systeemomgeving (RA)......................................34
8.3.1. Algemeen......................................................................................................................34
8.3.2. Suggesties voor toekomstig onderzoek.........................................................................34
8.4. De interactie tussen information system accountants (RE) en generieke accountants (RA)..35
8.4.1. Het gebruik van IS auditors bij auditopdrachten.........................................................35
Pagina 2 van 133
, 8.4.2. Suggesties voor toekomstig onderzoek.........................................................................35
8.4.3. Training en educatie van generieke en IS auditors.....................................................35
8.5. Analyse met de standaarden.......................................................................................................35
9. Werner et al. (2021)........................................................................................................................37
9.1. Algemeen / inleiding....................................................................................................................37
9.2. Achtergrond en gerelateerde literatuur.....................................................................................38
9.3. Huidig gebruik van data-analyse in de audit.............................................................................38
9.4. Implementatie van process mining in de jaarrekeningcontrole...............................................40
9.4.1. Fase 1: Understanding the entity.................................................................................40
9.4.2. Fase 2: Identificeren en inschatten risico’s.................................................................41
9.4.3. Fase 3: Het opzetten en implementeren van geschikte manieren om op risico’s in te
spelen.........................................................................................................................41
9.4.4. Fase 4: Vormen van een oordeel en communiceren....................................................41
9.5. Process mining in standaarden...................................................................................................41
10. Snoei & Van Nieuw Amerongen (2015).......................................................................................43
10.1. Korte samenvatting auteurs......................................................................................................43
10.2. Inleiding......................................................................................................................................43
10.3. Business risk audit als vertrekpunt voor (big) data-analyse...................................................43
10.3.1. Inhoud van business risk auditing.............................................................................43
10.3.2. Business risk auditing en informatiebronnen............................................................43
10.3.3. Heeft data-analyse zelfstandig toegevoegde waarde voor de MKB accountant?.......44
10.3.4. Opgenomen in standaarden?......................................................................................44
10.4. Data-analyse...............................................................................................................................44
10.4.1. Inhoud cijferanalyses.................................................................................................44
10.4.2. Toepassing data-analyse in de praktijk......................................................................45
10.4.3. Gevolgen uitkomsten cijferanalyse.............................................................................45
10.5. Data-analyse in de praktijk.......................................................................................................45
11. Nolder & Kadous (2018)...............................................................................................................47
11.1. Inhoud artikel............................................................................................................................47
11.2. Skeptical mindset.......................................................................................................................48
11.2.1. Skeptical mindsets.......................................................................................................48
11.2.2. Koppeling standaard en mindsets...............................................................................48
11.3. Cognitive processing & koppeling standaarden......................................................................48
11.3.1. Understand the issues.................................................................................................48
11.3.2. Gather the facts...........................................................................................................49
11.3.3. Consider alternatives..................................................................................................49
11.3.4. Perform analysis.........................................................................................................49
11.4. Skeptical attitude & koppeling standaarden...........................................................................50
11.4.1. Skeptical attitude.........................................................................................................50
11.4.2. Beliefs.........................................................................................................................50
11.4.3. Feelings.......................................................................................................................50
11.4.4. Intentions....................................................................................................................51
12. Carson et al. (2013).......................................................................................................................53
12.1. Inleiding / algemeen...................................................................................................................53
12.2. Determinanten van GCO’s........................................................................................................53
12.2.1. Overall GCO rates......................................................................................................54
12.2.2. GCO’s and bankruptcy...............................................................................................55
Pagina 3 van 133
, 12.2.3. Client factors...............................................................................................................55
12.2.4. Auditor factors............................................................................................................56
12.2.5. Auditor-client relationship.........................................................................................56
12.2.6. Environmental factors................................................................................................57
12.3. Accuracy of GCO’s....................................................................................................................57
12.4. Gevolgen van GCO’s.................................................................................................................57
13. Gray et al. (2011)..........................................................................................................................58
13.1. Inleiding / algemeen...................................................................................................................58
13.2. Expectation gap..........................................................................................................................58
13.3. Vier algemene inzichten............................................................................................................58
13.4. Thema 1: Algemene percepties ten aanzien van de audit en de accountantsverklaring.......59
13.5. Thema 2: Waarnemingen betreffende sleutelconcepten opgenomen of dat opgenomen zou
moeten worden in de accountantsverklaring.......................................................................59
13.6. Thema 3: Suggesties en uitdagingen voor het verbeteren van communicatie in de
accountantsverklaring...........................................................................................................60
13.7. Aanbevelingen en de standaarden............................................................................................61
14. Van Buuren & Snoei (2021).........................................................................................................63
14.1. Inleiding / algemeen...................................................................................................................63
14.2. Controlekwaliteit.......................................................................................................................63
14.3. AQI onderdelen..........................................................................................................................63
14.4. Raamwerk AQI’s.......................................................................................................................64
15. Jensen & Meckling (1976)............................................................................................................65
15.1. Agency theorie............................................................................................................................65
15.2. Inleiding......................................................................................................................................65
15.3. Inhoud artikel............................................................................................................................65
16. Van Nieuw Amerongen et al. (2023)............................................................................................67
16.1. Abstract......................................................................................................................................67
16.2. Inleiding......................................................................................................................................67
16.3. Het concept ‘dubbele materialiteit’..........................................................................................68
16.3.1. Hoofdstuk 1 ESRS 1...................................................................................................68
16.3.2. Hoofdstuk 3.................................................................................................................68
16.4. Visies van Nederlandse experts.................................................................................................70
16.5. Aandachtspunten voor bestuur, commissarissen en audit commissie en accountants..........70
16.6. Slotbeschouwing.........................................................................................................................72
16.7. Standaard 720 & 250 / NOCLAR.............................................................................................72
17. VGBA............................................................................................................................................74
17.1. Definities.....................................................................................................................................74
17.2. Fundamentele beginselen..........................................................................................................74
17.3. Zich houden aan de fundamentele beginselen.........................................................................74
18. ViO.................................................................................................................................................76
18.1. Onafhankelijkheid.....................................................................................................................76
18.2. Specifieke onderwerpen............................................................................................................76
19. Standaard 200...............................................................................................................................77
19.1. Inleiding......................................................................................................................................77
Pagina 4 van 133
