Essays about: "assurance auditing"

Showing result 11 - 15 of 21 essays containing the words assurance auditing.

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

    University essay from 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

  3. 12. The Auditor’s Role in a Digital World : Empirical evidence on auditors’ perceived role and its implications on the principal-agent justification

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Andreas Caringe; Erik Holm; [2017]
    Keywords : Auditor’s Role; Big Data; ERP; XBRL; Technology; Principal-Agent Theory;

    Abstract : Most of the theory that concerns auditing relates to agency theory where auditors' role is to mitigate the information asymmetry between principals and agents. During the last decade, we have witnessed technological advancements across the society, advancements which also have affected the auditing profession. READ MORE

  4. 13. Abolition of Mandatory Audit and its Effect on Swedish Small Limited Companies from Banks Perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Parisa Panahi; [2015-01-20]
    Keywords : mandatory audit; audited financial reports; legitimacy; Banks; credit loan; small companies;

    Abstract : In November 2010 the Swedish government approved the abolishment legislative proposal of mandatory audit for small limited companies. The changes of regulations led to voluntary audit according to the Swedish Audit Act (Revisionslag SFS 1999:1079). The Swedish Bankers Association supported the reform. READ MORE

  5. 14. Avskaffandet av revisionsplikten : en litteraturstudie över intressenters inställning

    University essay from SLU/Dept. of Economics

    Author : Andreas Caringe; Emil Mossberg; [2015]
    Keywords : revision; revisionsplikt; litteraturstudie;

    Abstract : Revision är en granskning av ett företag. I uppsatsen avser revision granskningen av företagets finansiella information. Revision var lagstadgat i Sverige för samtliga aktiebolag till 2010 då revisionsplikten togs bort för små aktiebolag. Det finns en rad olika åsikter om vilka effekter avskaffandet fick. READ MORE

  6. 15. Internal Auditing : A shift in role and scope

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Oskar Lindh; Rikard Bivesjö; [2014]
    Keywords : Banks; internal audit functions; documentation; assurance services; consulting services; institutional theory; isomorphism; legitimacy; regulations; independence; objectivity;

    Abstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE