Essays about: "Audit quality"

Showing result 26 - 30 of 110 essays containing the words Audit quality.

  1. 26. Intensive care nurses’ experiences of working during the COVID-19 pandemic: : A Qualitative Metasynthesis

    University essay from Umeå universitet/Institutionen för omvårdnad

    Author : Sara Melander; [2021]
    Keywords : Intensive care nurse; Nursing; COVID-19; Coronavirus; Experiences; Pandemic; Adaptation Model.  ;

    Abstract : Background: COVID-19 was declared a pandemic by WHO in March 2020. Intensive care nurses challenges were to treat critically ill infected with the virus, were the knowledge of treatment, protective gear, spread of infection and mortality was unknown. They were unsure about how the pandemic would progress and the information was inexplicit. READ MORE

  3. 27. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Stensjö; [2020-07-01]
    Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Abstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE

  4. 28. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Amélie Vachet; Edwin Davis; [2020]
    Keywords : Goodwill; Earnings Management; Audit;

    Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

  5. 29. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

    University essay from Lunds universitet/Institutionen för informatik

    Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
    Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

    Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

  6. 30. 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