Essays about: "Auditing Standards"

Showing result 1 - 5 of 39 essays containing the words Auditing Standards.

  1. 1. Audit scope: disclosure practice and implications on audit pricing and audit delay

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

    Author : Zhixing Liu; Shiyuan Xu; [2023]
    Keywords : Audit fee; Audit delay; Audit scope; Audit process;

    Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

  3. 2. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

    University essay from Umeå universitet/Företagsekonomi

    Author : Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
    Keywords : Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

    Abstract : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. READ MORE

  4. 3. The issues with measuring and reporting emissions - An analysis of the agriculture sectors efforts to improve sustainability reporting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Nicole Lindau; Johan Henriksson; [2022-07-01]
    Keywords : Sustainable development; Agriculture; GHG emissions; Sustainability Reporting. Natural Resource Based View;

    Abstract : Agricultural greenhouse gas emissions are a major contributor to climate change globally. The way to report and calculate the emissions can require vast amounts of resources and can be a complicated process for both farmers and top-level management. READ MORE

  5. 4. 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

  6. 5. The Impact of the Pandemic of Covid-19 on the 'Audit Expectation Gap' - The Case of India

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Asha Harshavardhan Kittur; Salome Samniashvili; [2022]
    Keywords : Auditors; Users; ICAI; Audit; Expectation gap; Agency theory; Role theory; Attribution theory; Covid-19; Pandemic; India.; Business and Economics;

    Abstract : The purpose is to explore the impact of the Covid-19 pandemic on the AEG by exploring the perceptions of two groups namely, (i) auditors and (ii) the users of the audited financial statements. This research is conducted in the Indian context, meaning the participants of this study are Indian Chartered Accountants and users of financial statements. READ MORE