Essays about: "auditor"

Showing result 16 - 20 of 152 essays containing the word auditor.

  1. 16. 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. 17. A Qualitative Look into Auditor’s Going Concern Assessment

    University essay from Jönköping University

    Author : Jonathan Aronsson; Adam Granstedt; [2021]
    Keywords : Going Concern; Going Concern Opinion; Going Concern Assessment; Going Concern Concept; GCO;

    Abstract : Introduction: The history of going concern have been surrounded by uncertainties. The concept becomes relevant in times of economic crisis. The accuracy of existing procedures concerning GCOs have been questioned, where firms file for bankruptcy without any prior indications of going concern issues. READ MORE

  4. 18. Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Linnea Klasson; Lovisa Knutsson; [2021]
    Keywords : Audit; risk assessment; COVID-19; environmental uncertainty; individual auditor; audit client; non-Big 4; Big 4;

    Abstract : Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. READ MORE

  5. 19. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Stensjö; [2020-07-01]
    Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Abstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE

  6. 20. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE