Essays about: "Swedish audit profession"

Showing result 21 - 24 of 24 essays containing the words Swedish audit profession.

  1. 21. Critical areas within auditing -An analysis of the Swedish Supervisory Board of Public Accountants disciplinary withdrawals

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sara Andersson; Caroline Selmosson; [2011-06-21]
    Keywords : ;

    Abstract : Background and problem: It is pivotal to provide competent auditors for the trade and industry as well as to supervise and assure the quality of the audit profession. The Swedish Supervisory Board of Public Accountants (SSBPA), a governmental authority, was in 1995 assigned the mission to both provide approved and authorized auditors in Sweden and to supervise these. READ MORE

  3. 22. Preventing Auditing Scandals? -An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Linda Andersson; Klara Öijerholm; [2011-06-09]
    Keywords : ;

    Abstract : Title: Preventing Auditing Scandals? – An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors Background and Problem Discussion: After the financial crisis in HQ Bank AB, during the autumn of 2010, an intense debate regarding the responsibility of auditors was brought forth in Sweden. The reliability of the audit profession was further questioned and the critics continued to debate whether the SSBPA and its disciplinary system were well-functioning. READ MORE

  4. 23. The impact of extended audit tenure on auditor independence : Auditors perspective

    University essay from Handelshögskolan vid Umeå universitet

    Author : Etienne Chia-ah; Joel Karlsson; [2010]
    Keywords : Auditor independence; audit tenure; audit quality and auditor rotation;

    Abstract : With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. READ MORE

  5. 24. Public Company Accounting Oversight Board : A forced change to the auditing profession

    University essay from IHH, Redovisning och finansiering

    Author : Jens Pettersson; Johan Andreasson; [2006]
    Keywords : Auditing profession; PCAOB; Sarbanes-Oxley Act;

    Abstract : I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. READ MORE