Essays about: "Auditing business"

Showing result 1 - 5 of 73 essays containing the words Auditing business.

  1. 1. 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

  2. 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

  3. 3. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

  4. 4. The Internal Auditor's Role in Cybersecurity Governance : A qualitative study about the internal auditor's influence on the people factor of cybersecurity

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nikola Simić; [2022]
    Keywords : Internal auditing; Cybersecurity; Assurance; Risk Assessment; Three Lines of Defense;

    Abstract : Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. READ MORE

  5. 5. Artificial Intelligence as a Disruptive Business Model in Auditing. A study of the impact of artificial intelligence on auditors’ skills and competence, audit process, and audit quality

    University essay from Umeå universitet/Företagsekonomi

    Author : David Klutse Yebi; Edwin Kenneth Cudjoe; [2022]
    Keywords : Artificial Intelligence AI ; disruptive technology; auditors’ skills and competence; audit process; audit quality;

    Abstract : Artificial Intelligence (AI) is reshaping how businesses, governments, organizations and individuals operate. Most businesses are now moving away from traditional systems of operation into employing and leveraging on technologies like AI to deliver superior goods and services to their clients. READ MORE