In June 2019, the fourth conference of the Foundation for Auditing Research (FAR) has been held. The theme of the conference was ‘Evidence informed policy making for the future of the auditing profession’. Professor Willem Buijink (Open Universiteit and FAR Academic Board member) chaired nine plenary sessions, spread over two days. In this article, the focus will be on the keynote speeches by Robert Knechel (University of Florida and Academic Board Member of FAR) and Miguel Minutti-Meza (University of Miami) and on the panel discussion regarding the theme of the conference.
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Functional Magnetic Resonance Imaging (fMRI) was used to study the cerebral underpinning of resonance behavior in professional keyboard musicians (n=12). The activation paradigm implied that subjects listened to two-part polyphonic music, while either critically appraising the performance or imagining they were performing themselves. Two-voice audition and bimanual motor imagery circumvented a hemisphere bias associated with a main melody.Both tasks activated ventral premotor and auditory cortices, bilaterally, and the anterior parietal cortex right-dominantly, compared to 12 musically unskilled controls. Although left ventral premotor activation was increased during imagery (compared to judgment), bilateral dorsal premotor and right posterior-superior parietal activations were quite unique to motor imagery, suggesting that musicians not only recruited their manual motor repertoire but alsoperformed a spatial transformation from the vertical perceived pitch axis to the horizontal keyboard. Imagery-specific activations in controls comprised left dorsal parietal-premotor and supplementary motor cortices. Although these activations were less strong compared to musicians, this overlapping distribution indicated the recruitment of a general 'mirror-neuron'circuitry. These two levels of sensori-motor transformations point towards common principles by which the brain organizes audition-driven music performance and visually guided task performance.
Als we de audit vergelijken met een borduurwerk, ziet de accountant de voorkant van het borduurwerk en de controller de achterkant. Terwijl de accountant door de fraaie voorkant heen kritische vragen stelt over de afhechting aan de achterkant, steekt de controller antwoorden vanaf de achterkant zodanig terug dat aan de voorkant een overzichtelijk plaatje ontstaat.
