Essays about: "audit approach"

Showing result 1 - 5 of 120 essays containing the words audit approach.

  1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Emilia Eka; Carl Horn Olsson; [2023]
    Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

    Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

  3. 2. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  4. 3. 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

  5. 4. Att få politiken på kroken : en etnografisk studie över hur åländska fiskare uppfattar och agerar i sitt yrke

    University essay from SLU/Dept. of Urban and Rural Development

    Author : Anni Holmström; [2023]
    Keywords : småskaligt fiske; Åland; habitus; redovisningskultur; alienation; den gemensamma fiskeripolitiken; säl; förädling;

    Abstract : Fisket har enligt tradition varit viktigt på Åland men är ett yrke som alltmer håller på att försvinna. Ökade utmaningar i form av begränsningar och regelverk, samt miljömässiga faktorer stramar åt fiskarnas olika möjligheter att bedriva deras näring. READ MORE

  6. 5. TECHNOSTRESS IN DIFFERENT WORKING MODES AND ITS EFFECT ON JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT. : A quantitative study among auditing and accounting professions in Sweden.

    University essay from Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

    Author : Yusuf Mohamed; Johan Sandberg; Ville Taskinen; [2023]
    Keywords : Technostress; Job satisfaction; Affective commitment; Organizational Commitment; Auditing; Accounting.;

    Abstract : The purpose of this study is to demonstrate how the phenomenon of technostress is present in the accounting and auditing industry depending on the mode of working and further examine its relationship with job satisfaction and organizational commitment which in this context is valid to measure turnover intentions. A quantitative research approach was used in this research where the primary data was collected through a survey among audit and accounting professionals in Sweden. READ MORE