Essays about: "Auditor liability"

Found 3 essays containing the words Auditor liability.

  1. 1. A Study on Auditor Liability in Sweden : In the Light of the BDO-Case

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Redovisning och Rättsvetenskap

    Author : Lina Lindgren; Caroline Lundgren; [2016]
    Keywords : Auditor liability; BDO-case; Prosolvia-case; causality; width of auditor liability; expectation gap;

    Abstract : Background and Problem: The amount of litigations against negligent auditors has increased rapidly recent years. In Sweden, auditor liability is unlimited which has caused a situation where auditors are exposed to a great risk of being imposed with fines larger than they can manage. READ MORE

  3. 2. 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

    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

  4. 3. Avskaffandet av revisionsplikten : en litteraturstudie över intressenters inställning

    University essay from SLU/Dept. of Economics

    Author : Andreas Caringe; Emil Mossberg; [2015]
    Keywords : revision; revisionsplikt; litteraturstudie;

    Abstract : Revision är en granskning av ett företag. I uppsatsen avser revision granskningen av företagets finansiella information. Revision var lagstadgat i Sverige för samtliga aktiebolag till 2010 då revisionsplikten togs bort för små aktiebolag. Det finns en rad olika åsikter om vilka effekter avskaffandet fick. READ MORE