Waarderingsvraagstukken en de onafhankelijkheid van de accountant

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jul 2002Publisher:Amsterdam University PressJournal:Maandblad Voor Accountancy en Bedrijfseconomie, volume 76, pages 324-327 (issn: 0924-6304, eissn: 2543-1684,

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Authors: Gortemaker, J. C. A.;

doi: 10.5117/mab.76.20768

Waarderingsvraagstukken en de onafhankelijkheid van de accountant

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Abstract

In dit artikel wordt ingegaan op de wijze waarop, op grond van wereldwijde, Europese en Nederlandse (concept)regelgeving, dient te worden omgegaan met de combinatie controle en advies inzake waarderingsvraagstukken. Als controle en advies vanuit dezelfde organisatie worden verricht, is in het kader van het onafhankelijkheidsvraagstuk de bedreiging ‘beoordeling eigen werk’ aanwezig.

Keywords

Business mathematics. Commercial arithmetic. Including tables, etc., HF5001-6182, Business, HF5691-5716

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