Essays about: "audit practice"

Showing result 1 - 5 of 27 essays containing the words audit practice.

  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. Audit scope: disclosure practice and implications on audit pricing and audit delay

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

    Author : Zhixing Liu; Shiyuan Xu; [2023]
    Keywords : Audit fee; Audit delay; Audit scope; Audit process;

    Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

  4. 3. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    University essay from Umeå universitet/Företagsekonomi

    Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

  5. 4. The Duck-Rabbit Ambiguity of Evaluations: A Comparative Study of How Evaluative Ideals Are Discursively Constructed and Affect Evaluative Judgments

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Alfred Tilly; [2022]
    Keywords : critical discourse analysis; municipal auditing; evaluation; evaluative ideals; evaluation use; Law and Political Science;

    Abstract : Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. READ MORE

  6. 5. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Björn Kristensson; [2022]
    Keywords : EU law; Public international law; Human Rights Law; Business and Human Rights; Corporate Sustainability Due Diligence Directive; Taxonomy Regulation; Human Rights Due Diligence; Law and Political Science;

    Abstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE