Auditing

This document discusses various aspects of auditing such as Industry 4.0, EU General data protection regulation, the VUCA world, NOCLAR, cultivation of scepticism by auditors, and the impact of different concepts on the decision-making capacity of auditors. It also answers questions related to the situations in which auditors highlight risk by issuing a going concern in their report and the statement 'Beware of the auditors, they only tick boxes'.