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Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market
Accounting in Europe Pub Date : 2021-04-23 , DOI: 10.1080/17449480.2021.1912371
Jan Woudenberg 1 , Lisette van der Hel – van Dijk 1 , Robert Kamerling 1
Affiliation  

Abstract

As of 2014, the extended auditor’s report has been introduced for all Dutch PIEs, including but not limited to listed entities. With this explorative study, we provide early insights into how reporting on key audit matters and materiality are applied in practice and whether this differs per category of Dutch PIEs. It appears that the Dutch PIE market is a rather heterogeneous market, including a large number of finance and holding companies, which also results in considerable differences regarding the numbers and subjects of key audit matters and the levels and bases of materiality, which could affect the informative value of auditor’s reporting. Therefore, the question arises whether reporting on key audit matters and materiality has the same relevance for all PIEs, while the results may also give reason to make these elements mandatory for companies that are not yet covered by the PIE-definition.



中文翻译:

荷兰公共利益实体市场的审计报告:探索多元化市场的新发展

摘要

截至 2014 年,已为所有荷兰 PIE 引入了扩展审计报告,包括但不限于上市实体。通过这项探索性研究,我们提供了关于如何在实践中应用关键审计事项和重要性报告的早期见解,以及这是否因荷兰 PIE 类别而有所不同。荷兰 PIE 市场似乎是一个相当异构的市场,包括大量的金融和控股公司,这也导致在关键审计事项的数量和主题以及重要性的水平和基础方面存在很大差异,这可能会影响审计报告的信息价值。因此,出现的问题是,关键审计事项和重要性的报告是否与所有 PIE 具有相同的相关性,

更新日期:2021-04-23
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