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Data-analyse in de controlestandaarden; uitdagingen en ontwikkelingen

Author

Listed:
  • Peter Eimers

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Remco ter Steege

    (Mazars, Amsterdam, Netherlands)

Abstract

Accountants moeten in hun jaarrekeningcontrole voldoen aan de algemeen aanvaarde controlestandaarden. Controlestandaarden1 die de basis vormen voor het werkprogramma van de accountant, geven de noodzakelijke kaders aan. Het omarmen van nieuwe technologie in de controle kan bij de accountant leiden tot onzekerheid over het voldoen aan deze controlestandaarden, die mogelijk niet de snelheid bijhouden van de ontwikkelingen in de praktijk. In de laatste paar jaren hebben deze controlestandaarden data-analyse inmiddels zichtbaar omarmd, hetgeen een belangrijke stimulans is voor accountants om data-analyse verder te integreren in de controleaanpak.

Suggested Citation

  • Peter Eimers & Remco ter Steege, 2022. "Data-analyse in de controlestandaarden; uitdagingen en ontwikkelingen," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(1-2), pages 5-13, March.
    • Handle: RePEc:arh:jmabec:v:96:y:2022:i:1-2:p:5-13
    DOI: 10.5117/mab.96.79573
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