1. 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
Cooling-off
periods