Essays about: "theory of auditing"

Showing result 1 - 5 of 60 essays containing the words theory of auditing.

1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

   University essay from Umeå universitet/Företagsekonomi

   Author : Ernest Oppong; Allen Beng Ngum; [2023]
   Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

   Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

3. 2. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Caroline Cederholm; Linn Åkerlund; [2023]
   Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

   Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

4. 3. womens role development in the big four audit firms

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : ibraahim Abiib; Vasiliy Khan; [2022]
   Keywords : Auditing; Big 4; Institutional Theory; Role Theory; Social Role Theory; Images; Gender;

   Abstract : Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. READ MORE

5. 4. Internal Auditing in a digitalised world : A qualitative study about the internal auditor´s approach in providing assurance of cybersecurity

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Priyanka Poddar; [2022]
   Keywords : cybersecurity activity; cybersecurity assurance; internal auditing; information security;

   Abstract : This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. READ MORE

6. 5. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Sara Johansson; Ebba Ohlson; [2022]
   Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

   Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE