Essays about: "Auditors"

Showing result 1 - 5 of 131 essays containing the word Auditors.

  1. 1. 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    Abstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as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

  2. 2. 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

  3. 3. 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

  4. 4. Hiring Audit Assistants : 'Do not be late if you want to hire a graduate'

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

    Author : Helga Kesek; Nilsson Frida; [2017]
    Keywords : hiring process; audit assistant; personality; audit firms; auditing profession;

    Abstract : The auditing profession is a popular career choice among business graduates, and the Big N firms hire large cohorts of audit assistants every year. The auditing profession is special in the way that it has a defined career ladder, as well as a high employee turnover rate. 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