Based on these results, the Autoriteit Financiele Markten (AFM) concludes that the audit quality of the Big4 auditors in general is insufficient and that no improvements have been made since the previous investigation in 2010. Is the AFM doing a good job?

Eric van Deursen is a senior audit manager at KPMG Amstelveen. He writes about his amazing time as an audit manager at KPMG in São Paulo, Brazil. Van Deursen was the main contact of the Dutch Desk of KMPG in São Paulo. In this article he describes the differences and (unexpected) similarities of accountancy between Brazil and the Netherlands. São Paulo has been a challenge and adventure to him as well as instructive and frustrating.

Tom Nierop describes us the current issues around the confidence in accountants. Furthermore the direct financial relationship between auditor and audited will be enlighten in this article.

Jacques de Swart, Professor of Applied Mathematics at Nyenrode, describes in this article the importance and usefulness of big data analytics with regard to audit. The content is also about which principles Jacques de Swart uses to structure the big data analytics in audit.

Gideon Folkers refutes the present belief by many that the work of the accountant shall soon be replaced by computers and smart algorithms. He points out in what way the accountant can play an important role in small and medium-sized businesses in the future. The accountant of the future will add value for these companies by using his professional skills, expertise and knowledge of the business in implementing and optimizing IT systems.