Essays about: "Audit reform"

Showing result 1 - 5 of 9 essays containing the words Audit reform.

  1. 1. The expectations of audit : a qualitative study on smaller limited firms in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Ajla Bektasevic; Karin Vicente Chalco; [2019]
    Keywords : audit; auditor; audit obligation; auditor s role; expectations; smaller limited firms;

    Abstract : The current reform of audit was introduced in 2010, which would mean that small limited firms in Sweden have the right to choose if they want to conduct an audit. The purpose of this study is to examine the expectations of smaller limited companies in Sweden have on conducting an audit. READ MORE

  3. 2. Legitimizing Mandatory Rotation: A glimpse into mandatory rotation and its expected implications in Germany and Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jens Düvel; [2017-08-09]
    Keywords : Mandatory Rotation; EU audit reform; Legitimacy; Auditing; Discursive Strategies;

    Abstract : Background and Problem: In the aftermath of the global financial crisis and a series of corporate scandals in recent years legislators have discussed mandatory audit firm rotation as a mean to ensure auditor independence and to promote audit quality. New regulations have been pushed forward by the European Commission and a rotation requirement had to be implemented by all EU member states until June 2016. READ MORE

  4. 3. The revised audit report: Revision of international standards and its impact on communication between auditors and users in Sweden.

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Anna Wallin; Emelie Jörlöv; [2016]
    Keywords : Audit report; International standards; Audit reform; Sweden; Information Gap; Business and Economics;

    Abstract : .... READ MORE

  5. 4. The EU audit reform in Sweden - A study of the perceptions and reactions of the key Swedish stakeholders in relation to the measures of mandatory audit firm rotation and prohibition of NAS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Marte Erland; Martina Eriksson; [2016]
    Keywords : EU audit reform; perceptions of auditor independence; mandatory audit firm rotation; Non-audit services; Sweden; Business and Economics;

    Abstract : .... READ MORE

  6. 5. Abolition of Mandatory Audit and its Effect on Swedish Small Limited Companies from Banks Perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Parisa Panahi; [2015-01-20]
    Keywords : mandatory audit; audited financial reports; legitimacy; Banks; credit loan; small companies;

    Abstract : In November 2010 the Swedish government approved the abolishment legislative proposal of mandatory audit for small limited companies. The changes of regulations led to voluntary audit according to the Swedish Audit Act (Revisionslag SFS 1999:1079). The Swedish Bankers Association supported the reform. READ MORE