Essays about: "Auditors"

Showing result 1 - 5 of 134 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. Continuous Auditing : Internal Audit at a Crossroads?

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Joel Andersson Skantze; [2017]
    Keywords : Continuous Auditing CA ; Continuous Monitoring CM ; Continuous Assurance; Internal Auditing; Internal Control; Technology Acceptance Model TAM ; Three Lines of Defense TLoD ;

    Abstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. 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 Effects of Mandatory Audit Firm Rotation on Audit Quality

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

    Author : Sebastian Augustsson; Alexander Österlind; [2017]
    Keywords : Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

    Abstract : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. READ MORE