Essays about: "Audit quality and Professional judgment."

Found 4 essays containing the words Audit quality and Professional judgment..

1. 1. 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

3. 2. Effect of Big Data Analytics on Audit : An exploratory qualitative study of data analytics on auditors’ skills and competence, perception of professional judgment, audit efficiency and audit quality

   University essay from Umeå universitet/Företagsekonomi

   Author : Mohamad Alsahli; Hamadou Kandeh; [2020]
   Keywords : Big data; Data analytics; Auditors skills and competence; Audit process; Audit efficiency; Audit quality and Professional judgment.;

   Abstract : Abstract Purpose: The primary goal of this thesis is to provide a deeper understanding of how big data affect professional judgment, audit efficiency, and perceived audit quality. It also aims to explore the effect of Big Data Analytics (BDA) on the skills and competence required by auditors to perform an audit in a big data environment. READ MORE

4. 3. Critical areas within auditing -An analysis of the Swedish Supervisory Board of Public Accountants disciplinary withdrawals

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sara Andersson; Caroline Selmosson; [2011-06-21]
   Keywords : ;

   Abstract : Background and problem: It is pivotal to provide competent auditors for the trade and industry as well as to supervise and assure the quality of the audit profession. The Swedish Supervisory Board of Public Accountants (SSBPA), a governmental authority, was in 1995 assigned the mission to both provide approved and authorized auditors in Sweden and to supervise these. READ MORE

5. 4. Audit sampling: A qualitative study on the role of statistical and non-statistical sampling approaches on audit practices in Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Rufus Tekoh Ayam; [2011]
   Keywords : Audit sampling; Statistical Audit Sampling; Nonstatistical Audit Sampling.;

   Abstract : PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. READ MORE