Internationalising Audit

Philip Wallage

European Accounting Review, 1993, vol. 2, issue 3, 555-578

Abstract: This article reports the results of a detailed study into the audit approaches of fifteen audit firms located in the Netherlands. Through using audit firm manuals, questionnaires and other materials the audit approaches were analysed and compared to International Standards on Auditing (ISAs). It was found that the degree of international influence on the audit approaches of the specific firms possesses explanatory value with regard to the level of conformity with the ISAs. Notwithstanding that most specific Dutch elements in audit approaches are disappearing, the remaining elements can be understood in the context of the historical evolution of auditing in the Netherlands.

Date: 1993
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DOI: 10.1080/09638189300000051

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