Essays about: "Auditors"

Showing result 1 - 5 of 123 essays containing the word Auditors.

  1. 1. The Impartial Need of Joint Audit –Evidence from Swedish firms

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Josefine Bredinger; Hannes Larsson; [2016-06-10]
    Keywords : Audit; joint audit; accounting quality; earnings quality; SPOS; income smoothing;

    Abstract : Background and Problem: Since the financial crisis, it has become of greater importance to secure audit quality, and there is an ongoing discussion concerning the matter of how to assure that auditors do contribute to a higher level of financial stability. Joint audit is mandatory in France and has been mandatory in Denmark and Sweden up until recently. READ MORE

  2. 2. A Study on Auditor Liability in Sweden : In the Light of the BDO-Case

    University essay from Högskolan i Jönköping/IHH, FöretagsekonomiHögskolan i Jönköping/IHH, Redovisning och Rättsvetenskap; Högskolan i Jönköping/IHH, FöretagsekonomiHögskolan i Jönköping/IHH, Redovisning och Rättsvetenskap

    Author : Lina Lindgren; Caroline Lundgren; [2016]
    Keywords : Auditor liability; BDO-case; Prosolvia-case; causality; width of auditor liability; expectation gap;

    Abstract : Background and Problem: The amount of litigations against negligent auditors has increased rapidly recent years. In Sweden, auditor liability is unlimited which has caused a situation where auditors are exposed to a great risk of being imposed with fines larger than they can manage. READ MORE

  3. 3. Key audit matters - the answer? : An exploratory study investigating auditors possibilty to accomplish the purpose of the new audit report

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Hamed Motahary; TIna Emami; [2016]
    Keywords : Auditing; auditor reporting; key audit matters; confidentially duty; ISA 701;

    Abstract : Various institutional attempts to recapture confidence of the audit profession resulted in a new section ISA 701 which is likely to be game changing for stakeholders and the auditing profession. The new standard establishes that more entity specific information should be communicated through the new section key audit matters. READ MORE

  4. 4. External Auditor’s Trust in Internal Auditors : The Cultural Effect - A Study Between Greece and Sweden

    University essay from Karlstads universitet/Avdelningen för företagsekonomi; Karlstads universitet/Avdelningen för företagsekonomi

    Author : Nicklas Paulsson; Sofia Oikonomidi; [2016]
    Keywords : Auditor; trust; culture; internal auditor; external auditor; cultural effect; Sweden; Greece;

    Abstract : Nowadays, the importance of the external auditing is demonstrated by the highly risky business environments, that fertilize the fraud and irregularities, which lead businesses to provide mistaken financial statements and misleading financial information. The uncertainty that occurs in the decision process in businesses, enhance the risks and requires the attention of the employees. READ MORE

  5. 5. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE