Essays about: "Statutory Audit"

Showing result 6 - 10 of 27 essays containing the words Statutory Audit.

  1. 6. The Effects of Mandatory Audit Firm Rotation on Audit Quality

    University essay from 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

  3. 7. 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

    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

  4. 8. Redovisningskonsultens och revisorns betydelse för information i förvaltarberättelser vid konkurs : en studie utifrån revisionspliktens avskaffande

    University essay from SLU/Dept. of Economics

    Author : Joel Sitbon; [2016]
    Keywords : Förvaltarberättelse; Konkursförvaltning; Revisionsplikt;

    Abstract : När ett företag går i konkurs ska en konkursförvaltare anlitas för avveckling av gäldenärens verksamhet. Konkursförvaltaren upprättar en så kallad förvaltarberättelse. Den beskriver konkursboets tillstånd och orsakerna till konkursen. READ MORE

  5. 9. Increased use of marketing in the audit industry : Effect on independence price and quality

    University essay from Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Author : Emil Hansson; Fredrik Löfvendal; [2016]
    Keywords : Audit; Marketing activities; Independence; Price; Quality;

    Abstract : Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. READ MORE

  6. 10. Regional Difference in Perceived Internal Benefit of Auditing : A quantitative study on companies from different Swedish municipalities

    University essay from Umeå universitet/Företagsekonomi

    Author : Andreas Bjerveus; David Emilsson; [2015]
    Keywords : ;

    Abstract : Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. READ MORE