Essays about: "External audit of financial statements"

Found 5 essays containing the words External audit of financial statements.

  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

  3. 2. External Auditor’s Trust in Internal Auditors : The Cultural Effect - A Study Between Greece and Sweden

    University essay from Karlstads universitet/Avdelningen för företagsekonomi

    Author : Nicklas Paulsson; Sofia Oikonomidi; [2016]
    Keywords : Auditor; trust; culture; internal auditor; external auditor; cultural effect; Sweden; Greece;

    Abstract : Nowadays, the importance of the external auditing is demonstrated by the highly risky business environments, that fertilize the fraud and irregularities, which lead businesses to provide mistaken financial statements and misleading financial information. The uncertainty that occurs in the decision process in businesses, enhance the risks and requires the attention of the employees. READ MORE

  4. 3. Audit of Highly Uncertain Accounting Estimates - A Field-based Study of Auditors' Attitudes Towards Proposed Audit Responses in ISA 540

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

    Author : Christoffer Andersson; Rickard Zetterqvist; [2014]
    Keywords : External audit of financial statements; ISA 540; Accounting estimate; Fair value; Estimation uncertainty;

    Abstract : Current audit standards (IAASB 2008b, para. 13) provide auditors with four potential responses to the assessed risks of material misstatements in the audit of highly uncertain accounting estimates. Although research on the audit of such account balances is limited (Griffith et al. 2013, Nusbaum 2007, Martin et al. READ MORE

  5. 4. Determinants of Voluntary Audit in Micro-Entities : A qualitative study of micro-entities in Skellefteå

    University essay from Handelshögskolan vid Umeå universitet; Företagsekonomi

    Author : Franziska Schöps; Elin Persson; [2012]
    Keywords : Voluntary Audit; Micro-Entities;

    Abstract : Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. EU has made it possible for member states to reduce the accounting and audit requirements for small companies and Sweden introduced the option of voluntary audit from the fiscal year of 2011 for micro-entities that do not exceed the threshold values of 3 employees, 3 MSEK turnover and 1. READ MORE

  6. 5. Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Biswas Kaji Lakhe Shrestha; Honey Htun Wai; [2011]
    Keywords : Audit demands; Audits for small and medium-sized entities SMEs ; Audit exempted SMEs; Band loans; Swedish legislation of statutory audit exemption; Voluntary audits;

    Abstract : Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development. READ MORE