Essays about: "Key Audit Matter"
Found 4 essays containing the words Key Audit Matter.
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1. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.
University essay from Jönköping UniversityAbstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE
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2. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics
University essay from Göteborgs universitet/Graduate SchoolAbstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE
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3. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE
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4. The Compliance or Non-Compliance of the Internal Audit Department of Organisations with the Guidelines Specified by the Institute of Internal Auditors(IIA) A Case Study of Star Assurance Company Ltd.
University essay from Blekinge Tekniska Högskola/Sektionen för managementAbstract : This study investigated the compliance or non-compliance of organisations with the critical elements required for setting up and operating an internal audit department as expected by the Institute of Internal Auditors UK. Compliance with the Standards is mandated by the IIA for every individual who provides internal audit services The researcher used a case study to explain the relationship between the variables: the case of the internal audit department of Star Assurance Company. READ MORE
