Essays about: "auditor independence threats"

Showing result 1 - 5 of 6 essays containing the words auditor independence threats.

1. 1. The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

   University essay from Högskolan i Jönköping

   Author : Sofie Berg; Caroline Moré; [2016]
   Keywords : ;

   Abstract : Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. READ MORE

3. 2. Client Employment of previous Auditors : Banks' Views on Auditor Independence

   University essay from Karlstads universitet/Avdelningen för företagsekonomi

   Author : Max Ziegler; Heidrun Schlaich; [2014]
   Keywords : Accounting; Auditors Independence; Auditor; Audit;

   Abstract : Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. READ MORE

4. 3. Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department? 

   University essay from Företagsekonomiska institutionen

   Author : Kristina Karmanova; [2013]
   Keywords : Internal audit; Audit committee; Management; Independence; Objectivity; Lithuania; Commercial banks.;

   Abstract : Purpose: the purpose of the thesis is to find out how Lithuanian commercial banks position their internal audit function within their organizational structure to overcome the tension of working with the management and keeping the distance to be able to report on them at the same time; and is internal audit function considered as one of the cornerstones of corporate governance. Moreover, comparison of banks is made to inspect any patterns, differences and similarities concerning the origin of the capital. READ MORE

5. 4. Auditor Independence: Small and Medium-Sized Enterprises Knowledge of Auditor Independence Regulations

   University essay from IHH, Företagsekonomi

   Author : Camilla Petersson; Andréa Dagman; [2012]
   Keywords : Auditor independence; auditor independence threats; auditor independence regulations; small and medium sized enterprises;

   Abstract : The large accounting scandals in the early 21st century had large impact on the future discussion regarding the importance of auditor independence. This led to stricter auditor independence rules in Sweden as well as internationally. Small and medium-sized enterprises frequently hire their auditor for consulting services. READ MORE

6. 5. Auditor independence : A field study in Pietermaritzburg, South Africa from auditors’ perspecti

   University essay from Avdelningen för ekonomi

   Author : Fredrik Östman; Patrik Sandberg; [2012]
   Keywords : ;

   Abstract : ABSTRACT Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective. Level: Final assignment for Master Degree in Business Administration Author: Fredrik Östman and Patrik Sandberg Supervisor: Arne Fagerström Date: 2012 – May Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. READ MORE