Essays about: "THE ROLE OF AUDITING"

Showing result 36 - 40 of 46 essays containing the words THE ROLE OF AUDITING.

  1. 36. Commercial Loan Officers and the Audit Expectation Gap

    University essay from Företagsekonomiska institutionen

    Author : Pierre Madsen; [2013]
    Keywords : audit expectation gap; audit education; commercial loan officers; role of the auditor; international standard on auditing;

    Abstract : The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. READ MORE

  3. 37. Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms

    University essay from Handelshögskolan vid Umeå universitet (USBE)

    Author : Kemal Ahmed; [2013]
    Keywords : Fair Value Measurement and Disclosures; Management Bias; Verification; Reliability; and Phases of Auditing.;

    Abstract : Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. READ MORE

  4. 38. Maintaining and improving supplier relations with auditing– A study at ABB Sweden and Singapore

    University essay from Lunds universitet/Produktionsekonomi

    Author : Elisabeth Ericsson; Elisabeth Wahlstedt; [2012]
    Keywords : Supplier auditing; supplier relations; supply chain; risk; Technology and Engineering;

    Abstract : Background: In today’s globalized world, many producing companies depend on large supplier networks. Supplier relations require maintenance and a tool for that is supplier auditing. ABB is a leader in power and automation technologies that enable industrial customers to improve performance while lowering environmental impact. READ MORE

  5. 39. Financial or performance auditing? : the role of elected auditors in Swedish municipalities

    University essay from Sektionen för Hälsa och Samhälle

    Author : Mary-Ann Andersson; Nilsson Rebecka; [2011]
    Keywords : Public sector; Financial auditing; Performance auditing and Swedish municipalities;

    Abstract : The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. READ MORE

  6. 40. Audit sampling: A qualitative study on the role of statistical and non-statistical sampling approaches on audit practices in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Rufus Tekoh Ayam; [2011]
    Keywords : Audit sampling; Statistical Audit Sampling; Nonstatistical Audit Sampling.;

    Abstract : PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. READ MORE