Internationalising Audit:
研究了荷兰15家审计事务所的审计方法，分析其与国际审计准则的一致性，发现国际影响程度能解释合规水平，荷兰本土元素正逐渐消失。
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.