Essays about: "Modified audit opinion"

Found 3 essays containing the words Modified audit opinion.

1. 1. Shop 'til you...receive a clean audit opinion: a quantitative study on whether Swedish private firms successfully engage in opinion shopping

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

   Author : Viktoria Lyon; Hanna Ström; [2023]
   Keywords : Opinion shopping; Audit firm switches; Audit opinion;

   Abstract : This study examines whether Swedish private firms successfully engage in opinion shopping. Further, the study expands on previous studies on opinion shopping by investigating the reasons behind audit firm switches. 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. The Likelihood of Modified Audit Opinions : What factors may influence it?

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Louise Byström; Maja Torung; [2016]
   Keywords : Audit report; Modified audit opinion; Auditor independence; Audit quality;

   Abstract : When auditors detect irregularities within a company, the audit opinion issued that year should be modified. This may be inconvenient for the client who might try to influence the auditor not to issue a modification, thereby compromising auditor independence and thus audit quality. READ MORE