Essays about: "auditor-client relationship"

Showing result 1 - 5 of 8 essays containing the words auditor-client relationship.

  1. 1. Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Christoffer Johnsson; Nicklas Persson; [2021]
    Keywords : Audit quality; Covid-19; Auditor-client relationship; Going-concern assessments; Auditor-independence.;

    Abstract : Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. READ MORE

  3. 2. What affect the auditor independence in appearance? : from the perspective of the clients

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Kristensson Lovisa; Khan Waqas; [2020]
    Keywords : Independence in appearance; auditor independence; client; audit;

    Abstract : It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. READ MORE

  4. 3. The dramaturgy of the audit process : challenges in the social interaction between the auditor and client

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Clara Tuvesson; Kwok Lu; [2019]
    Keywords : Auditor-client relationship; auditor-client interaction; social interaction; role; audit process; social status; dramaturgical analysis;

    Abstract : Audit is a bilateral task where the auditors are required to socially interact with their clients during the audit process. The auditor and client may encounter different expectations that could lead to challenges in their social interaction. READ MORE

  5. 4. What strategies are used when creating and maintaining trust in an auditor-client context? : A comparative study between experienced and newly appointed auditors

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Emina Delkic; Sara Akbarzadeh Farsad; [2018]
    Keywords : Auditing; relationship; trust; audit-client; trust building;

    Abstract : Background Trust is an important factor in many contexts, especially in inter firm relationships. Here, trust is essential in order to maintain the tenure of inter-organizational relationships. Auditors are in need of trust when it comes to accomplishing their audit tasks. READ MORE

  6. 5. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication

    University essay from 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