Essays about: "Financial statement audit"

Showing result 1 - 5 of 6 essays containing the words Financial statement audit.

  1. 1. 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

    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. 2. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  4. 3. A Comparison Between Small Newly Registered and Small Mature Limited Companies' Decision to Appoint an Auditor Voluntarily -a Quantitative Study

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Malin Gergely; Johanna Randén; [2013-06-14]
    Keywords : Voluntary audit; small companies; indicators; demand;

    Abstract : Background and problem discussion: Since the law of audit exemption was introduced 2010, some companies have appointed an auditor voluntarily. These companies must balance the costs and benefits of auditing; various indicators affect the decision. In addition, the characteristics and needs of newly registered companies and mature companies differ. READ MORE

  5. 4. How Banks Deal with the Financial Information of Medium Sized Firms in the Credit Assessment Process : A study of banks in Pakistan

    University essay from Handelshögskolan vid Umeå universitet

    Author : Kashif Ali Chohan; K.M. Abdur Rahaman; [2011]
    Keywords : ;

    Abstract : Financial information of a firm helps the users of the financial information to understand the financial standing of the firm. Banks as lenders to Medium Sized firms use the financial information in the credit assessment process. The availability and quality of the financial information depends on the information environment of the country. READ MORE

  6. 5. Trusting the annual report of small business' : A case study from banks' perspective on trust

    University essay from IHH, Företagsekonomi

    Author : Susanne Lai; [2010]
    Keywords : exemption of the audit duty for small companies; trust; exemption of auditing; annual report;

    Abstract : Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. READ MORE