Essays about: "audit expectation gap"

Showing result 6 - 10 of 18 essays containing the words audit expectation gap.

1. 6. The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

   University essay from Lunds universitet/Institutionen för informatik

   Author : Aytan Babayeva; Napoleon-Dimitrios Manousaridis; [2020]
   Keywords : digitalization; effects; audit; benefits; challenges; Technology and Engineering;

   Abstract : Digitalization is an interesting and timely topic which is actively discussed nowadays. Big data & analytics, blockchain, artificial intelligence & robotic process automation are some of the most emerging technologies. READ MORE

3. 7. 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

4. 8. The Audit Expectation Gap : Exploring the auditor’s roles and responsibilities from knowledge, performance, and evolution gap perspectives

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Anton Andersson Manglaris; Tor Brewitz; [2020]
   Keywords : ;

   Abstract : The audit expectation gap is an interesting and widely researched phenomenon. This study seeks to explore the roles and responsibilities of auditors from the views of auditors and users of financial information. In this study, semi-structured interviews with auditors and users of financial information are conducted. READ MORE

5. 9. Swedish Bank Directors' Perceptions of Extended Audit Reports

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
   Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

   Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE

6. 10. Big Data Analytics and Auditing - Implementation and knowledge

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Emelie Bengtsson; Mikael Zago; [2019]
   Keywords : Big Data Analytics; Big Data; Auditing; Audit knowledge; Knowledge sharing; Business and Economics;

   Abstract : Purpose: The purpose of the thesis is to increase the understanding of phenomena surrounding the implementation of Big Data Analytics into the audit methodology, within the context of medium and large-sized audit firms, and how auditing knowledge and its dissemination affects the implementation process. Theoretical perspectives: An analytical model based on previous research regarding Big Data Analytics and Auditing, The Audit Profession, Legitimacy Theory in the context of the implementation of new technology, Audit Knowledge and Knowledge sharing. READ MORE