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Knowledge blog ยท 21 April 2025

Four eyes see more than two โ€” why review is essential

In accountancy, one rule applies above all others: never rely solely on yourself.

Not because accountants are unreliable. But because every person โ€” however experienced โ€” has blind spots. You see what you expect to see. You miss what you are not looking for.

That is why review is not a luxury. It is a requirement.

At Futura, every file is reviewed before it goes out. That is me โ€” Job van der Linden. Engagement leader and reviewer.

What I check

Completeness. Has everything been processed? Are there items missing or not reconciling?

Consistency. Do the figures match last year? Are there unexplained jumps?

Acceptability. Does the set of accounts look as it should for a company of this size and sector?

Documentation. Is there sufficient substantiation for the applied assumptions?

Only when I approve does the file go to Gerti. He signs. Then it goes to you.

That is not bureaucracy. That is quality assurance.

And for you as entrepreneur it means one thing: you can trust what you receive.

Job van der Linden
About the author
Job van der Linden
Engagement Leader & Reviewer at Futura Accountancy
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