Essays about: "external auditor"

Showing result 1 - 5 of 24 essays containing the words external auditor.

  1. 1. What KPIs are fundamental for the business model “Equipment-as-a-Service” at one of Sweden's largest automotive manufacturers?

    University essay from Göteborgs universitet/Graduate School

    Author : Sofia Söderlund; Therese Lilja; [2023-07-04]
    Keywords : Equipment-as-a-Service; Key Performance Indicators; As-a-service business model; usage-based models; pay-per-usage;

    Abstract : Background: The business model “As-a-Service” is fairly new and has gained attention in connection with the importance of creating a circular economy. The business model has a new way of creating revenue which makes it of value to apply useful Key Performance Indicators (KPIs) in order to remain profitable. READ MORE

  3. 2. 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

  4. 3. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
    Keywords : Internal audit; external audit; audit quality; reliance; China;

    Abstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE

  5. 4. Den frivilliga revisionen : en kvantitativ studie av effekten på lönsamhet och tillväxt hos små aktiebolag

    University essay from SLU/Dept. of Economics

    Author : Rebecca Jerresand; Frida Karlsson; Therese Murén; [2019]
    Keywords : lönsamhet; tillväxt; revision; revisionsplikt; frivillig revision; små aktiebolag; principal-agentteorin; intressentterion; resursberoendeteorin;

    Abstract : Revision innebär att en oberoende part, revisorn, granskar företags årsredovisningar i syfte att försäkra externa aktörer om rapporternas riktighet samt att bidra med rådgivning till företaget som revideras. Revisionsplikten som har funnits sedan 1980-talet avskaffades för de små aktiebolagen 2010 med anledning av de höga kostnader detta innebar för dessa aktiebolag. READ MORE

  6. 5. The challenges of Strategic Risk Management

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Alexander Lesser; Johannes Berghult; [2018-06-25]
    Keywords : ;

    Abstract : Managing risk has always been a vital ingredient to successful companies and can be seen as a competitive advantage if managed right. Of the various types of risks, strategic risks have historically caused 86 percent of companies' signi cant losses in market value, while only 6 percent of risk management auditor time are spent on that type of risk. READ MORE