Essays about: "audit and assurance"

Showing result 1 - 5 of 28 essays containing the words audit and assurance.

  1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Caroline Cederholm; Linn Åkerlund; [2023]
    Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

    Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

  3. 2. Sustainability Assurance Quality and the Effect of the Audit Committee : A study of Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Fanny Harila; Amanda Marklund; [2023]
    Keywords : Corporate Sustainability; Sustainability Assurance Quality; Audit Committee Characteristics; Corporate Governance;

    Abstract : There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. READ MORE

  4. 3. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

    University essay from Umeå universitet/Företagsekonomi

    Author : Saron Bruno; Said Shariff; [2022]
    Keywords : Accounting standards; Sustainability Reporting; Auditing and Assurance;

    Abstract : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. READ MORE

  5. 4. Reduction of emissions at Scania Engine Assembly

    University essay from Lunds universitet/Institutionen för energivetenskaper

    Author : Beatrice Rudberg; [2022]
    Keywords : Technology and Engineering;

    Abstract : This master thesis is carried out in collaboration with the company Scania which is a provider of transport solutions. The thesis is carried out at Scania’s production unit Engine Assembly where engines are assembled, tested and painted. READ MORE

  6. 5. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance

    University essay from SLU/Dept. of Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE