Essays about: "audit process"

Showing result 1 - 5 of 109 essays containing the words audit process.

  1. 1. 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

  2. 2. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi; Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  3. 3. Integration of Artificial Intelligence in Auditing : the Effect on Auditing Process

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Folasade Alaba; Salim Ghanoum; [2020]
    Keywords : Artificial Intelligence AI ; audit process; AI in auditing; audit effectiveness;

    Abstract : Business growth comes with complexity in operations, leveraging on the use of technology-based decision tools are becoming prominent in today's business world. Consequently, the audit profession is tuning into this change with the integration of artificial intelligence systems to stay abreast of the transformation. READ MORE

  4. 4. How auditors and family firms co-create value

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Oskar Johansson; Johan Ljungberg; [2020]
    Keywords : Family firms; Audit firms; Auditor; Socioemotional wealth; Profession theory; Co-creation; Value;

    Abstract : Background: The relationship between family firms and auditors is not a topic that is very well examined. This is also a relationship that is extraordinary because they have different aims with the relationship. Since the family firms seek for long and close relationships while the auditor needs to maintain their independence. READ MORE

  5. 5. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Therése Karlström; Alexandra Kantonenko; [2020]
    Keywords : Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Abstract : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. READ MORE