Student Area

The authors have made available various additional materials for students using the book:

Under development

Cover - Principles of Auditing

Elevator pitch of auditing

Chapter 4 of this textbook highlights the fundamental concepts of Auditing and Assurance, including:

A must-read for anyone who wants to have an elevator pitch about auditing – also very helpful in preparation for your (oral) exams!

Examples of previous auditing exams​

With courtesy of the 7 universities hosting audit education in The Netherlands, below are two examples of Audit & Assurance exams.


A&A National CSM-NL Exam December 15, 2020


A&A National CSM-NL Exam June 30, 2020

Background videos

The video below highlights the opportunities and challenges using data analytics in the audit. The video refers to the IAASB paper ‘Exploring the growing use of technology in the audit’, which can be found here.

Starting ISA 315 (Revised 2019) IAASB rephrased the term ‘data analytics’ into ‘automated tools & techniques’. Specific attention in this textbook is paid to the IAASB paper in section 13.2 and to automated tools & techniques under ISA 315 (Revised 2019) in chapter 7 (illustration 7.11).

Overview audit process

The two process charts below summarise the audit process:

  • using the four phases on the left process chart as used similarly per chapter in this book
  • highlighting the IT aspects in the audit

Print the 2 process charts and laminate. Use the charts during your exercises and cases as memory jogger.

(courtesy IEMA/Kriton)