Essays about: "audit and public accounting"

Showing result 11 - 14 of 14 essays containing the words audit and public accounting.

  1. 11. Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2010]
    Keywords : SMEs; IFRS; IFRS for SMEs; SMEs in Sweden;

    Abstract : SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. READ MORE

  2. 12. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Weena Göransson; [2008]
    Keywords : ;

    Abstract : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. READ MORE

  3. 13. 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

  4. 14. Determinants for Effective Application of Software in Computer Assisted Auditing Techniques (CAATs)

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Zeleke Belay Temesgen; [2004]
    Keywords : Accounting information system AIS ; auditing; audit process; continuous auditing; Information technology IT ; IT adoption; e-commerce economy; audit software; efficiency and effectiveness. ;

    Abstract : The purposes of this study are to get an over all picture of the general objectives and awareness of auditors for the adoption of CAATs and the current level of involvement of auditors in the application of CAATs in the audit process, which software and techniques they use and the possible causes for non use or less efficient use of CAATs. Once the determinant factors are identified, their implications for audit firms and to employees in the auditing profession are also discussed. READ MORE