Essays about: "Audit delay"

Found 3 essays containing the words Audit delay.

  1. 1. Audit scope: disclosure practice and implications on audit pricing and audit delay

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Zhixing Liu; Shiyuan Xu; [2023]
    Keywords : Audit fee; Audit delay; Audit scope; Audit process;

    Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

  2. 2. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  3. 3. Legal Aspects of Port State Control

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anton Kulchytskyy; [2013]
    Keywords : contract of affreightment; flag state control; recognised organisations; flag state implementation; port access; ship’s nationality; port state jurisdiction; seafarers’ right; protection of marine environment; shipping safety; port state control; international law; Maritime law; marine insurance; undue detention; time charter parties; off-hire clause; UNCLOS; SOLAS; MARPOL; STCW; MLC; Law and Political Science;

    Abstract : Port state control plays a central role in maritime safety and protection of marine environment and it becomes more significant in protection of seafarers’ rights. This thesis integrates discussion and consideration of different legal aspect of PSC in order to present a comprehensive view on it. READ MORE