Essays about: "Audit scope"

Showing result 1 - 5 of 18 essays containing the words Audit scope.

  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

  3. 2. Analysis of the Perspectives on the Construction of the Audit Expectation Gap concerning Fraud

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Verena Dorothea Zaun; Gabija Malikonyte; [2021]
    Keywords : Audit; Expectation Gap; Fraud; Regulatory Space; IAASB; Business and Economics;

    Abstract : The purpose of this thesis is to analyse the audit regulatory space with regard to fraud and discuss the elements of the expectation gap as constructed by the IAASB and its stakeholders. The research question is addressed by a qualitative approach, using Political Discourse Analysis, the concept of regulatory space and an analytical framework designed by the authors. READ MORE

  4. 3. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

    University essay from Lunds universitet/Institutionen för informatik

    Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
    Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

    Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

  5. 4. Sustainable Manufacturing: Green Factory : A case study of a tool manufacturing company

    University essay from Linköpings universitet/Energisystem

    Author : Rohan Surendra Jagtap; Smruti Smarak Mohanty; [2020]
    Keywords : Energy audit; Value Stream Mapping; Energy efficiency;

    Abstract : Efficient use of resources and utility is the key to reduce the price of the commodities produced in any industry. This in turn would lead to reduced price of the commodity which is the key to success. Sustainability involves integration of all the three dimensions: environmental, economic and social. READ MORE

  6. 5. Big Data Analytics and Auditing - Implementation and knowledge

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Emelie Bengtsson; Mikael Zago; [2019]
    Keywords : Big Data Analytics; Big Data; Auditing; Audit knowledge; Knowledge sharing; Business and Economics;

    Abstract : Purpose: The purpose of the thesis is to increase the understanding of phenomena surrounding the implementation of Big Data Analytics into the audit methodology, within the context of medium and large-sized audit firms, and how auditing knowledge and its dissemination affects the implementation process. Theoretical perspectives: An analytical model based on previous research regarding Big Data Analytics and Auditing, The Audit Profession, Legitimacy Theory in the context of the implementation of new technology, Audit Knowledge and Knowledge sharing. READ MORE