Auditor’s Reporting in the Dutch Market of Public Interest Entities: Exploring New Developments in a Diverse Market

IF 4.6 Q1 BUSINESS, FINANCE
J. Woudenberg, Lisette van der Hel – van Dijk, R. Kamerling
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引用次数: 2

Abstract

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.
荷兰公共利益主体市场的审计报告:探索多元化市场的新发展
摘要截至2014年,已为所有荷兰PIE(包括但不限于上市实体)引入了扩展审计师报告。通过这项探索性研究,我们对关键审计事项和重要性的报告在实践中的应用以及这是否因荷兰PIE类别而异提供了早期见解。荷兰PIE市场似乎是一个相当异质的市场,包括大量的金融和控股公司,这也导致了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的巨大差异,这可能会影响审计师报告的信息价值。因此,出现了一个问题,即关于关键审计事项和重要性的报告是否对所有PIE具有相同的相关性,而结果也可能为尚未纳入PIE定义的公司提供强制执行这些要素的理由。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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