Essays about: "Auditors"

Showing result 1 - 5 of 139 essays containing the word Auditors.

  1. 1. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jens Düvel; [2017-08-09]
    Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Abstract : MSc in Accounting.... READ MORE

  2. 2. Unsupervised Anomaly Detection in Receipt Data

    University essay from KTH/Skolan för datavetenskap och kommunikation (CSC)

    Author : Andreas Forstén; [2017]
    Keywords : Anomaly detection; receipt; unsupervised;

    Abstract : With the progress of data handling methods and computing power comes the possibility of automating tasks that are not necessarily handled by humans. This study was done in cooperation with a company that digitalizes receipts for companies. READ MORE

  3. 3. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication

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

    Author : Pontus Ahlkvist; Marcus Lagerlöf; [2017]
    Keywords : Audit; Communication; Auditor tenure; Feedback; Dissemination of communication; Audit client; Audit engagement;

    Abstract : Communication between auditors and their clients is a big part of the audit engagement. It is therefore contradictory that communication within audit engagements is an underresearched area. More research is needed to understand how it functions and what affects it. READ MORE

  4. 4. The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report

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

    Author : Berivan Dogan Bozan; Bana Arefaine; [2017]
    Keywords : Audit report; Key audit matters; Information gap; Expectation gap; the confidentiality duty.;

    Abstract : The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. READ MORE

  5. 5. The role of third party assurance of sustainability reports : Incentives and Challenges

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Sofia Nordhaug; [2017]
    Keywords : Third party assurance; sustainability assurance; assurance; institutional theory; stakeholder theory;

    Abstract : Background:  Companies responsibilities regarding sustainability issues has drawn significant attention globally recent years due to catastrophes such as pollution and destruction of ozone layer. Out of this, a demand for companies to account for their sustainability performance has dawn, together with an almost concomitant growth in sustainability assurance. READ MORE