Language / Taal: This document is the English version. Lees in het Nederlands
This knowledge base describes how financial statement audits actually work in the Netherlands, grounded in the professional standards and regulatory framework Dutch auditors operate under. It is process documentation — not a feature specification — written for readers who need to understand what auditors do, why they do it, and which rules govern each step.
The documents cover the statutory audit (controle) as governed by the NV COS (Nadere voorschriften controle- en overige standaarden) — the Dutch-language adaptations of the international ISA standards, maintained by the NBA (Nederlandse Beroepsorganisatie van Accountants) and published in the HRA (Handboek Regelgeving Accountancy). Where relevant, the documents also touch on review engagements (beoordelingsopdrachten, NV COS 2400N) and compilation engagements (samenstellingsopdrachten, NV COS 4410), which are the most common engagement types for Dutch SME clients.
The focus is the SME-scale Dutch audit, where the auditor typically works with bookkeeping records from Exact Online or AFAS and receives financial data via the XAF (XML Auditfile Financieel) format.
These documents do not describe the requirements specification for any software system. They describe the underlying professional practice that any audit-support tool must reflect accurately. Citation discipline follows the same standard as the existing docs/srs.md: where a claim derives from a specific standard or statutory article, that source is cited inline.
| File | What it covers |
|------|----------------|
| audit-process-overview.md · nl | The end-to-end lifecycle of a Dutch statutory audit: from engagement acceptance through risk assessment, substantive procedures, and the controleverklaring, per NV COS |
| cash-audit-procedures.md · nl | Audit procedures for liquide middelen (liquid assets): bank reconciliation, kascontrole (cash count), G-rekening identification and disclosure, external bank confirmations |
| vat-btw-reconciliation-procedures.md · nl | BTW-code balance reconciliation against the periodic BTW aangifte, suppletie corrections, and how RGS/SBR mapping supports the reconciliation |
| journal-entry-testing-and-fraud-detection.md · nl | Mandatory journal entry testing under NV COS 240, fraud risk factors and analysis per NBA Handreiking 1153, and data-analytic techniques (CAAT/Benford/outlier) per NBA Handreiking 1141 |
| erp-data-and-xaf-standards.md · nl | The XAF/auditfile format family, RGS integration, Exact Online and AFAS export mechanics, and practical data-quality considerations for audit use |
The documents draw on:
datadump/education/nv-cos-standards/datadump/education/nba-handreikingen/ and datadump/education/caat/datadump/education/bw2-titel9/datadump/belastingdienst/datadump/belastingdienst/odb/datadump/afas/ and datadump/exact-online/datadump/sra/Existing research documents (docs/liquide-middelen-audit-research.md, docs/erp-integration-exact-afas-research.md, docs/auditfile-nu-research.md, docs/research-dutch-audit-standards.md, docs/sra-research.md) contain the detailed citation notes and research caveats; this KB synthesizes those findings into readable process narrative.
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