Beste meneer / mevrouw,
In het kader van mijn masterscriptie hebben wij in week 23 een interview ingepland. Dit document is bedoeld om u een indicatie te geven wat u kunt verwachten tijdens deze afspraak.
Afgelopen maanden heb ik mij verdiept in de nieuwe controleverklaringen afgegeven door Big-4 accountantsorganisaties. Met name de sectie met kernpunten, die sinds de invoer van NV COS 702N opgenomen dient te worden in de verklaring, staat centraal in het onderzoek. Er is nagegaan wat mogelijke determinanten zijn voor het aantal vermelde kernpunten in deze nieuwe controleverklaringen.
Ondanks het kwantitatieve karakter van het onderzoek wil ik graag de uitkomsten voorleggen aan accountants uit de praktijk. Daarnaast ben ik benieuwd wat uw eerste ervaringen zijn met de nieuwe controleverklaring en wat algemene afwegingen zijn bij het wel/ niet opnemen van een kernpunt.
Uiteraard zullen uw antwoorden met uiterste discretie behandeld worden. Mochten er vooraf vragen zijn dan kunt u via onderstaande gegevens contact met mij opnemen.
Met vriendelijke groet, Sanne Rijpma
sannerij@gmail.com 06 –27823790
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