Pre-Audit Audit work Post-audit

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Presentation transcript:

Pre-Audit Audit work Post-audit Standardization of the work/ Standard setting Regulation International developments: IFAC, EU, Big Four Professional Education and training Expectations gap Social implications Access/Registry Social image and accountability Continuous development Team: composition and management Planification and audit procedures (Big) Data analytics and its development Internal controls: risks and fraud detection Evidence gathering: proofs, sampling … Scepticism and judgment Going concern assessment Reporting Audit quality control (engagement/firm level) Public interest Auditor’s promotion & career Use/utility of audit reports History of auditing Performance feedback Responsibility Engagement Client acceptance and continuance Inspections Voluntary/ mandatory audits Investigations/Sanctions Auditor selection and changes Market & competition Ethics & independence Audit Committee, CEO and other corporate matters Litigation Pricing Tenure & turnover Related services Whistle- blowing SOURCE: Freely inspired by the AAA Commons “A database of Auditing Research”, available at http://commons.aaahq.org/groups/e5075f0eec/summary Cooling-off periods

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