Essays about: "International Standards on Auditing"

Showing result 1 - 5 of 15 essays containing the words International Standards on Auditing.

  1. 1. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adrian Ribbing; Daniel Sandersson; [2021]
    Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

  3. 2. Metadata in Digital Preservation and Exchange of Electronic Healthcare Records.

    University essay from Luleå tekniska universitet/Institutionen för system- och rymdteknik

    Author : Georgos Gotis; Ilya Nagibin; [2017]
    Keywords : Common Specifications; Metadata; Electronic Healthcare Records; HL7 CDA2; CEN ISO EN13606; Digital Preservation; Metadata category.;

    Abstract : The Swedish National Archives are in charge of the management of Common Specifications (CS). CS are genericmetadata specifications that provides structure and markup when transferring digital information betweeninformation systems and to electronic archives. As of now there is no CS for electronic healthcare records (EHR). READ MORE

  4. 3. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

    University essay from Karlstads universitet/Handelshögskolan

    Author : Lazarus Elad Fotoh; [2017]
    Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

    Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

  5. 4. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Sonja Oberleitner Oberleitner; [2017]
    Keywords : auditor rotation;

    Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE

  6. 5. Do ISAs fulfil their aim in the audit of SMEs? : A study concerning how the implementation of ISAs in Sweden has affected audit quality and efficiency in the audit of small and medium-sized enterprises

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Madeleine Bokedal; Sofia Fågelsbo; [2014]
    Keywords : RS; ISAs; SME; affect; audit quality; audit efficiency; documentation; requirements;

    Abstract : Previous research noticed a conflict between audit quality and efficiency that has been discussed when applying International Standards on Auditing (ISAs) in the audit of small and medium-sized enterprises (SMEs). However, there is a lack of research that concerns ISAs affect on audit quality and efficiency in the same study. READ MORE