Essays about: "Audit Methodology"

Showing result 1 - 5 of 59 essays containing the words Audit Methodology.

  1. 1. A cybersecurity audit of the Garmin Venu

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Oliver Antal; [2023]
    Keywords : IoT wearables; cybersecurity; penetration testing; sniffing; fuzzing; sakernas internet bärbara enheter; cybersäkerhet; intrångstestning; avlyssning; störningsattacker;

    Abstract : The presence of smart wearables has established itself as a norm of the 21 st century, but the state of their trustworthiness from the viewpoint of personal safety remains debatable. The information gathered by such devices has great potential for personal safety risks and must be handled safely. READ MORE

  3. 2. 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

  4. 3. 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

  5. 4. Shop 'til you...receive a clean audit opinion: a quantitative study on whether Swedish private firms successfully engage in opinion shopping

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

    Author : Viktoria Lyon; Hanna Ström; [2023]
    Keywords : Opinion shopping; Audit firm switches; Audit opinion;

    Abstract : This study examines whether Swedish private firms successfully engage in opinion shopping. Further, the study expands on previous studies on opinion shopping by investigating the reasons behind audit firm switches. READ MORE

  6. 5. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    University essay from Jönköping University

    Author : Alfons Björn; Carl Byvald Olsson; [2023]
    Keywords : Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Abstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE