Essays about: "International Standards on Auditing ISA"
Showing result 1 - 5 of 6 essays containing the words International Standards on Auditing ISA.
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1. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden
University essay from Karlstads universitet/HandelshögskolanAbstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE
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2. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden
University essay from Umeå universitet/FöretagsekonomiAbstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE
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3. Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia
University essay from Högskolan i Skövde/Institutionen för handel och företagandeAbstract : Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. READ MORE
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4. The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden
University essay from IHH, Redovisning och RättsvetenskapAbstract : On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. READ MORE
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5. Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs
University essay from Handelshögskolan vid Umeå universitetAbstract : Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. READ MORE
