Essays about: "Statutory Audit"

Showing result 1 - 5 of 25 essays containing the words Statutory Audit.

  1. 1. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

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

    Author : Ziyang Wu; Yameng He; [2020]
    Keywords : Audit pricing; credence good; statutory audit exempt;

    Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE

  3. 2. Legitimacy : Sources in the high-risk industries

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Elisabeth Haraldsson; Johan Sandgren; [2018]
    Keywords : statutory audit; auditor; auditing; accountant; high-risk industries; restaurant; stakeholders; legitimacy; lagstadgad revision; revisor; revision; bokförare; högriskindustrin; restaurang; intressenter; legitimitet;

    Abstract : Bakgrund: År 2017 lämnade Riksrevisionen en rapport gällande avskaffandet av revisionsplikten för mindre företag i Sverige, vilket trädde i kraft under 2010. Riksrevisionen förklarade i denna rapport att lagändringen skapade obalans i Sveriges ekonomi. READ MORE

  4. 3. Which small firm manager will opt out of having a voluntary audit in Sweden?

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Caroline Nilsson; Naseer Hameed; [2017]
    Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

    Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

  5. 4. The Effects of Mandatory Audit Firm Rotation on Audit Quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Sebastian Augustsson; Alexander Österlind; [2017]
    Keywords : Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

    Abstract : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. READ MORE

  6. 5. The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

    University essay from Högskolan i Jönköping; Högskolan i Jönköping

    Author : Sofie Berg; Caroline Moré; [2016]
    Keywords : ;

    Abstract : Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. READ MORE