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Royal NIVRA helps Czech Audit Chamber to improve audit quality reviews

21-22 May 2012, Amsterdam and 5-6 June 2012, Prague

As part of the FRTAP program, managed by the CFRR and financed by the Swiss Contribution, the Dutch Institute for Registered Professional Accountants and Auditors (Royal NIVRA) organized two training courses on audit quality reviews for the Czech Chamber of Auditors (KACR). The first of the courses was held in Amsterdam on 21-22 May 2012 and the second in Prague on 5.6 June 2012.

The main objective of the two courses was to familiarize the staff of the KACR and the Czech public oversight body (the Audit Public Oversight Council, RVDA) with how the professional accountancy bodies in the Netherlands carry out their responsibilities under the Statutory Audit Directive for reviewing the quality of audits work in the Netherlands.

The staff from Royal NIVRA outlined the regulatory framework governing accounting and auditing in the Netherlands and the structure and governance of the accountancy bodies. These structures are currently changing, as Royal NIVRA and the other professional accountancy organization in the Netherlands, NOvAA (the Dutch Order of Accountants-Administrator’s Consultants ) are in the process of merging to form the NBA – the Netherlands Institute of Chartered Accountants.

They then described the procedures used to select audit quality reviewers and the training providing to them as well the practical details (including processes, documentation and tools) of audit quality reviews in the Netherlands. The Dutch team also presented a summary of audit quality reviews carried out in 2010 and 2011 and the main recommendations for improvement made in these reviews.

The courses provided an opportunity for those responsible for reviewing the work of auditors in the two countries to share their experiences and to discuss their practices in carrying out audit quality reviews.

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