Essays about: "Auditors’ judgment"

Showing result 1 - 5 of 16 essays containing the words Auditors’ judgment.

1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Caroline Cederholm; Linn Åkerlund; [2023]
   Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

   Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

3. 2. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Therése Karlström; Alexandra Kantonenko; [2020]
   Keywords : Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

   Abstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE

4. 3. Effect of Big Data Analytics on Audit : An exploratory qualitative study of data analytics on auditors’ skills and competence, perception of professional judgment, audit efficiency and audit quality

   University essay from Umeå universitet/Företagsekonomi

   Author : Mohamad Alsahli; Hamadou Kandeh; [2020]
   Keywords : Big data; Data analytics; Auditors skills and competence; Audit process; Audit efficiency; Audit quality and Professional judgment.;

   Abstract : Abstract Purpose: The primary goal of this thesis is to provide a deeper understanding of how big data affect professional judgment, audit efficiency, and perceived audit quality. It also aims to explore the effect of Big Data Analytics (BDA) on the skills and competence required by auditors to perform an audit in a big data environment. READ MORE

5. 4. Audit Quality in Swedish Audit Firms : The Significance of Ethical Firm Culture from a Behavioral Perspective

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Oscar Hemmingsson; Linnéa Lindbom; [2020]
   Keywords : Agency problems; Auditors; Audit quality; Big 4; Ethical decisions; Ethical firm culture; Non-big 4; Sweden; RAQ; RAQA.;

   Abstract : Dysfunctional auditor behavior has transformed into one of the biggest challenges for audit quality. The purpose of this study is to analyze the culture to the ethical decision process in the Swedish context. The study uses a self- administered questioner with 75 junior and senior auditors employed in Mid-East Sweden including Stockholm. READ MORE

6. 5. Auditing Complex Fair Value Measurements : The Battle of Interpretations

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Emil Otterskog; Ted Wanning; [2020]
   Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

   Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE