Audit outcomes, communication, and audit quality indicators

Sub-themes: audit findings and adjustments


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).

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