Audit quality and inspection in the Netherlands: The importance of an intellectual approach to experiential learning and practice advancement

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Title: Audit quality and inspection in the Netherlands: The importance of an intellectual approach to experiential learning and practice advancement
Authors: Humphrey, Christopher
Canning, Mary
O'Dwyer, Brendan
Permanent link: http://hdl.handle.net/10197/9921
Date: 12-Mar-2018
Online since: 2019-04-11T11:50:12Z
Abstract: Recent reported failings of audit practice and the extent of fines and sanctions issued against major audit firms in the Netherlands have resulted in severe criticism of the Dutch accounting profession. This paper contemplates how a noted Dutch tradition of excellence in auditing has shifted to one dominated by notions of inadequacy. It considers the content of AFM inspection reports, analyses various elements of the profession’s response to the criticisms being made of the quality of auditing, reflects on the scale and nature of identified problems, assesses the implications for the standing and future development of the auditing profession in the Netherlands and explores the scope for meaningful experiential learning and practice advancement.
Type of material: Journal Article
Publisher: Amsterdam University Press
Journal: Maandblad voor Accountancy en Bedrijfseconomie
Volume: 92
Issue: 1/2
Start page: 7
End page: 19
Copyright (published version): 2018 the Authors
Keywords: Audit qualityDutch accounting profession
DOI: 10.5117/mab.92.24418
Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection

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