Essays about: "audit independence and objectivity"
Showing result 1 - 5 of 8 essays containing the words audit independence and objectivity.
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1. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. READ MORE
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2. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations
University essay from Högskolan Kristianstad/Fakulteten för ekonomiAbstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE
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3. The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. READ MORE
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4. Internal Auditing : A shift in role and scope
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE
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5. Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?
University essay from Företagsekonomiska institutionenAbstract : Purpose: the purpose of the thesis is to find out how Lithuanian commercial banks position their internal audit function within their organizational structure to overcome the tension of working with the management and keeping the distance to be able to report on them at the same time; and is internal audit function considered as one of the cornerstones of corporate governance. Moreover, comparison of banks is made to inspect any patterns, differences and similarities concerning the origin of the capital. READ MORE
