Audit outcomes, communication, and audit quality indicators
Sub-themes: audit findings and adjustments
Projects
2016B04 - The auditor’s evaluation of misstatements – Exploration, drivers, and consequences (Prof. dr. Vanstraelen)
Improve understanding and potential improvement recommendations about the process and the consequences of evaluating misstatements – when and why does the auditor waive or require adjustment? Focus is on the drivers in the process (not on evaluation of the misstatements itself).