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...

Several initiatives and auditors’ professional organizations have argued that assurance about the quality of information, processes, or compliance encompasses the future market base for the accounting profession. However, the market for assurance services is in its formative stage and not well...