Sub-themes: audit findings and adjustments
Themes
Audit firm business model, incentives, and audit markets
Sub-themes: PIE/non-PIE/OMB segment, auditor commercialism and professionalism, partner performance management and compensation, joint audits, a...
Audit process, judgments, and decision making
Sub-themes: professional skepticism, audit production, specialist involvement
Auditees' internal control environment and governance
Sub-themes: auditors' reliance on auditees' internal controls, audit committee involvement, auditing ecosystem, internal controls statement
Audit regulation, supervision and institutional context
Sub-themes: supervision by the AFM
Audit firm culture, management controls and governance
Sub-themes: human resources, learning culture, audit firm culture, quality control systems
Audit teams, auditor characteristics and personality
Sub-themes: multi-team membership, professional skepticism, audit team interactions, audit team leadership, auditor work-styles and personality
News
News
Newsletter April 2021
30 Apr, 2021
In this newsletter: Online FAR Masterclass by Prof. dr. Christian Hofmann on "Internal control quality and audit quality" on 18 May 2021, Online FAR International Conference "Auditing - The Human Factor" on Monday 21 June 2021,
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FAR Young Auditing Academic Brown Bag Seminar - Network Structure and Auditor Compensation
09 Apr, 2021
We are pleased to inform you that FAR will organize the first FAR Young Auditing Academic Brown Bag Seminar by James Zhang (University of Groningen) on April 16 at 3:30 pm (CET).
Newsletter March 2021
31 Mar, 2021
In this newsletter: Online FAR Masterclass by Prof. dr. Christian Hofmann on "Internal control quality and audit quality" on 18 May 2021, Online FAR International Conference "Auditing - The Human Factor (part 1)" on Monday 21 June 2021, FARview podcast #14 with Sebastian Kuhn, Recording online FAR Masterclass by Prof. dr. Ann Vanstraelen (5 March 2021) available
Events
Events
Online FAR Masterclass by prof. dr. Christian Hofmann on "Internal control quality and audit quality"
- 18 May 2021
We cordially invite you to the online FAR Masterclass on 18 May 2021, 3.30-5.00 pm CET by Christian Hofmann, Professor at Ludwig-Maximilians-Universität München.
Open for registration: FAR International Conference: Auditing - The Human Factor
- 21 June 2021
On Monday 21 June from 12.30 till 5.30 pm CET FAR will be hosting another online International Conference. The theme this year is "Auditing - the Human Factor". Please join us for another interesting afternoon. Registration is now open!