Essays about: "Important of auditor"

Showing result 1 - 5 of 45 essays containing the words Important of auditor.

  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. Can risks be defined while flying blind? : Performing audit risk assessments under environmental uncertainty; a qualitative study using COVID-19 as an empirical example

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Linnea Klasson; Lovisa Knutsson; [2021]
    Keywords : Audit; risk assessment; COVID-19; environmental uncertainty; individual auditor; audit client; non-Big 4; Big 4;

    Abstract : Abstract  Background & Problem: Risk assessment is a central part of the audit process. Previous audit failures have increased the importance further. Several suggested determinants of risk assessments have been explored within literature. READ MORE

  4. 3. Unprofessionalism in the audit profession

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Anna Blomquist; Elin Jonasson; [2020]
    Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

  5. 4. What affect the auditor independence in appearance? : from the perspective of the clients

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Kristensson Lovisa; Khan Waqas; [2020]
    Keywords : Independence in appearance; auditor independence; client; audit;

    Abstract : It is important for an auditor to be independent both in mind and in appearance. The independence of the auditor is important for the trustworthiness of the auditor. Independence in appearance is the focus of this study and is how independent the auditor appears to be from the perspective of other stakeholders. READ MORE

  6. 5. How auditors and family firms co-create value

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oskar Johansson; Johan Ljungberg; [2020]
    Keywords : Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

    Abstract : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. READ MORE