Accountantscontrole
Can research improve audit practice?
Bouwens, Jan
Maandblad voor Accountancy en Bedrijfseconomie, 2017 - 91e jaargang editie 9/10
Imagine that you want to decide what auditor to select and there are two potential auditors on the market to audit your financial statements. One auditor will make sure that the whole world believes that the financial statements of your company reflect the economic conditions your firm faces and makes sure that this believe is warranted. The second auditor is less able to provide that level of assurance. Which auditor will the company select?
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