Essays about: "audit comfort"

Showing result 1 - 5 of 14 essays containing the words audit comfort.

  1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  3. 2. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Therése Karlström; Alexandra Kantonenko; [2020]
    Keywords : Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Abstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE

  4. 3. Getting Comfortable with Climate Scenarios: A Qualitative Study on the Micro-Stage of Making the TCFD Scenario Analysis Auditable

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Stephan Füchtenhans; Roshanna Li; [2020]
    Keywords : TCFD; Scenario Analysis; Auditability; Comfort; Marketization;

    Abstract : This study examines how the scenario analysis as an integral part of the novel TCFD framework is made auditable. Drawing upon the theoretical lens of Carrington and Catasús' (2007) comfort framework, we uncover professionals' discomforts with the TCFD scenario analysis and show how they address these discomforts to make the scenario analysis auditable. READ MORE

  5. 4. Energy audit in Fridhemsskolan : A preschool in Gävle municipality

    University essay from Högskolan i Gävle/Avdelningen för bygg- energi- och miljöteknik

    Author : Kazeem Ayinde Balogun; [2018]
    Keywords : Energy audit energy efficiency;

    Abstract : This thesis is about the energy audit in Fridhemsskolan which is an educational facility. Fridhemsskolan is a preschool for children in Gävle municipality for children up to the age of six years and comprise of nine buildings in total. READ MORE

  6. 5. Energy Audit in two Multifamily Buildings and Economical Evaluation of possible Improvements : Case Study of District-heated Buildings with Mechanical Ventilation located in middle Sweden

    University essay from Högskolan i Gävle/Energisystem

    Author : Henry Nkweto; [2018]
    Keywords : ;

    Abstract : The energy performance of the buildings is important for economic and environmental aspect. The building energy use is gradually increasing. This is due to economical growth and increase in population. There are various energy efficiency measures that can be implemented provided they are economically feasible. READ MORE