Scientific validation of audit methodology in accountancy needed
Scientific validation of audit methodology in accountancy needed
“The field of Auditing & Assurance is about people and trust”, says Prof. Dr. Joost van Buuren. However, according to Van Buuren, the field has not been innovative enough in recent years and is failing to adequately fulfill users’ wishes. Van Buuren therefore calls upon the sector to develop a new active approach: one in which innovation is aimed at meeting users’ needs and boosting their trust in the accountant through scientific validation of audit methodology. Van Buuren: “Accountants must start thinking differently and seize opportunities with an open mind in order to increase the relevance of the accounting position.”
