Essays about: "audit demand"

Showing result 1 - 5 of 43 essays containing the words audit demand.

  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. Energy audit of a single-family detached house with district heating in Sweden

    University essay from Högskolan i Gävle/Energisystem och byggnadsteknik

    Author : Asier Querejeta Cano; [2023]
    Keywords : energy audit; single-family house; heat transmission; solar photovoltaic panels; solar thermal collectors; district heating; mechanical ventilation.;

    Abstract : As energy prices keep increasing, energy efficiency measures have come to the spotlight, especially in the residential sector. In this context, energy audits appear as powerful tools in order to assess the energy use and cost of energy of a dwelling, and identify possible energy saving measures that increase the energy efficiency and reduce costs. READ MORE

  4. 3. The Duck-Rabbit Ambiguity of Evaluations: A Comparative Study of How Evaluative Ideals Are Discursively Constructed and Affect Evaluative Judgments

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Alfred Tilly; [2022]
    Keywords : critical discourse analysis; municipal auditing; evaluation; evaluative ideals; evaluation use; Law and Political Science;

    Abstract : Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. READ MORE

  5. 4. 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

  6. 5. Working from home and audit quality : A study of Swedish auditors with high home demands

    University essay from

    Author : Alexander Ahlberg; Ann-Lovise Hult; [2021]
    Keywords : Auditors; high home demands; JDCS model; reduced audit quality behavior; working from home;

    Abstract : Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. READ MORE