Essays about: "Auditing duty"

Showing result 1 - 5 of 6 essays containing the words Auditing duty.

  1. 1. Key audit matters - the answer? : An exploratory study investigating auditors possibilty to accomplish the purpose of the new audit report

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Hamed Motahary; TIna Emami; [2016]
    Keywords : Auditing; auditor reporting; key audit matters; confidentially duty; ISA 701;

    Abstract : Various institutional attempts to recapture confidence of the audit profession resulted in a new section ISA 701 which is likely to be game changing for stakeholders and the auditing profession. The new standard establishes that more entity specific information should be communicated through the new section key audit matters. READ MORE

  2. 2. The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Louise Lundgren; Moa Oldenborg; [2016]
    Keywords : Auditor s Report; Non-professional Investors; ISA 700 revised ; ISA 701; Public Interest; Key Audit Matters;

    Abstract : During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. READ MORE

  3. 3. The impact of forensic specialists on the expectation gap: A multiple case study on the Big 4 forensic service departments' influence on auditors in Sweden

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

    Author : Emmelie Johansson; Liselotte Brännström; [2016]
    Keywords : Expectation gap; Fraud detection; Forensic services; Institutional theory;

    Abstract : It has long been a problem for the audit profession that what the public expects from an audit differs from what the auditors themselves would prefer the audit objectives to be. This dilemma is commonly known as the expectation gap. One area where the gap is highly prevalent is when it comes to the auditors' ability and duty to detect fraud. READ MORE

  4. 4. Changes in tax behavior after the audit abolishment -A study based on the micro-entrepreneur's perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Anna Renvall; Petra Spångberg; [2014-08-13]
    Keywords : ;

    Abstract : Introduction:SinceachangedregulationinNovember1,2010smallerbusinessescouldchooseiftheywanttouseanauditorornot.Thebusinessesthatmayhavefreeauditdutyarecalledmicro-­‐enterprises.Theyalonestandfor39percentofthenationinaccuratetaxation. READ MORE

  5. 5. To measure what is ethically important in the decisionmakingprocess for auditors as managers : the development of a multidimensional instrument

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Johanna Sylvander; [2014]
    Keywords : Measuring ethical decision-making; moral philosophy; scale development; auditors; duty;

    Abstract : The article develops a multidimensional scale that measures to what extent different moral philosophical dimensions influence auditors’ decision-making in their managerial role. An additional aim was to explore if auditors perceive differences in the ethical decision-making process as managers and as auditors. READ MORE