The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements | Zendy

Arjan Brouwer | Zendy; Peter Eimers | Zendy; Henk P.A.J. Langendijk | Zendy

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The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements

Author(s) -

Arjan Brouwer,

Peter Eimers,

Henk P.A.J. Langendijk

Publication year - 2016

Publication title -

maandblad voor accountancy en bedrijfseconomie

Language(s) - English

Resource type - Journals

eISSN - 2543-1684

pISSN - 0924-6304

DOI - 10.5117/mab.90.31228

Subject(s) - audit , accounting , auditor's report , business , financial statement , external auditor , auditor independence , audit evidence , joint audit , audit substantive test , inherent risk (accounting) , going concern , audit risk , actuarial science , internal audit

Dr. A.J. Brouwer RA is affiliated with the University of Amsterdam and is partner at PwC. Prof. dr. P.W.A. Eimers RA is a full professor of Auditing at the VU University Amsterdam, partner at PwC and chairman of the Ethics & Assurance Standards Board at the NBA. Prof. dr. H.P.A.J. Langendijk is a full professor of Financial Accounting at Nyenrode Business Universiteit and the University of Amsterdam and he is also active as a consultant in the area of financial accounting.

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