Internationalising audit: A study of audit approaches in the netherlands

Philip Wallage*

*Corresponding author for this work

Research output: Contribution to JournalArticleAcademicpeer-review


This article reports the results of a detailed study into the audit approaches of tifteen 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 was found that the degree of international influence on the audit approaches of the specific firms possesses explanatory value with regard to the level of conformity with the ISAs Notwithstanding that most specific Dutch elements in audit approaches are disappearing, the remaining elements can be understood in the context of the historical evolution of auditing in the Netherlands.

Original languageEnglish
Pages (from-to)555-578
Number of pages24
JournalEuropean Accounting Review
Issue number3
Publication statusPublished - 1 Dec 1993


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