Essays about: "assurance auditing"

Showing result 6 - 10 of 21 essays containing the words assurance auditing.

  1. 6. An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Lamin Colley; Timothy Timdy Gaye; [2020]
    Keywords : Audit expectation gap; auditors; non-auditing professionals; perceived auditors roles; audit reports; bridging the expectation gap; Public sector auditing; The Gambia;

    Abstract : The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). READ MORE

  3. 7. Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance

    University essay from Umeå universitet/Företagsekonomi

    Author : Jafar Al-Halwachi; Maria Eklind; [2020]
    Keywords : sustainability assurance; Sweden; sustainability assurance process; non-financial assurance; external assurance on sustainability reports; stakeholder theory; legitimacy theory;

    Abstract : Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p. READ MORE

  4. 8. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
    Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

    Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

  5. 9. “It Would Be Interesting to See Assurance Statements with Qualifications” : Assurers’ Perspectives on Sustainability Assurance Engagements and Client Relationships

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Essi Paunisaari; Eric Raatgever; [2018]
    Keywords : sustainability assurance; assurer; sustainability assurance engagement; assurer-client relationship; sustainability report;

    Abstract : The proliferation of sustainability reporting has been accompanied with stakeholders’ concerns over the credibility of sustainability reports. This worry has resulted in the assurance of sustainability reports and accordingly, professionals have sought to create a new auditable market and academics to understand this phenomenon. READ MORE

  6. 10. Continuous Auditing : Internal Audit at a Crossroads?

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Joel Andersson Skantze; [2017]
    Keywords : Continuous Auditing CA ; Continuous Monitoring CM ; Continuous Assurance; Internal Auditing; Internal Control; Technology Acceptance Model TAM ; Three Lines of Defense TLoD ;

    Abstract : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. READ MORE