Essays about: "internal audit quality"

Showing result 1 - 5 of 17 essays containing the words internal audit quality.

  1. 1. Is Blockchain Just a Buzz Word or Will It Change The Way of Auditing? An Empirical Study on Blockchain and the Audit Profession

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

    Author : Lisa Tengbom; Elin Carlberg; [2022]
    Keywords : Blockchain; Auditing; Transparency; Efficiency; Quality;

    Abstract : The purpose of this thesis is to examine the impact of blockchain technology (BT) on the audit profession, which is a topic that has previously received little attention. Moreover, we contribute to existing research by taking both an internal and external perspective, interviewing auditors and blockchain experts. READ MORE

  3. 2. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Josephine R. Boakai; Sotheory Phon; [2020]
    Keywords : The need for audit; audit quality; public corporation; Liberia; developing country;

    Abstract : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. READ MORE

  4. 3. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  5. 4. 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

  6. 5. Automation and the transformation of the audit process : A qualitative research on the impact of automation on the audit process

    University essay from Umeå universitet/Företagsekonomi

    Author : Maija Keskinen; Rudo Cathrine Tarwireyi; [2019]
    Keywords : Auditing; audit process; automated accounting; automated auditing; automation;

    Abstract : Technology is advancing at a rapid pace impacting many industries including accounting and auditing industries. Technological development has enabled implementation of automated accounting systems that make it possible for firms to shift from traditional accounting to automated accounting. READ MORE