Essays about: "Statutory Audit"
Showing result 1 - 5 of 26 essays containing the words Statutory Audit.
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1. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE
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2. 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 finansieringAbstract : 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
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3. Legitimacy : Sources in the high-risk industries
University essay from Högskolan i Skövde/Institutionen för handel och företagandeAbstract : 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
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4. Which small firm manager will opt out of having a voluntary audit in Sweden?
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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5. The Effects of Mandatory Audit Firm Rotation on Audit Quality
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : 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
