Essays about: "audit sampling"

Showing result 1 - 5 of 9 essays containing the words audit sampling.

  1. 1. Employee Turnover within the Audit Industry : Organizational Commitment and Turnover Intentions among Swedish Audit Assistants

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Michelle Grönlund; Eva Thomsson; [2022]
    Keywords : organizational commitment; affective commitment; continuance commitment; normative commitment; employee turnover; turnover intentions; audit assistant; audit industry;

    Abstract : Purpose - The purpose of this thesis was to explain the influence of organizational commitment on employee turnover within the audit industry.  Design/methodology/approach - The thesis has a quantitative methodology, and a deductive and explanatory approach. Hierarchical regressions were used to investigate data gathered through a survey. READ MORE

  3. 2. Artificial Intelligence as a Disruptive Business Model in Auditing. A study of the impact of artificial intelligence on auditors’ skills and competence, audit process, and audit quality

    University essay from Umeå universitet/Företagsekonomi

    Author : David Klutse Yebi; Edwin Kenneth Cudjoe; [2022]
    Keywords : Artificial Intelligence AI ; disruptive technology; auditors’ skills and competence; audit process; audit quality;

    Abstract : Artificial Intelligence (AI) is reshaping how businesses, governments, organizations and individuals operate. Most businesses are now moving away from traditional systems of operation into employing and leveraging on technologies like AI to deliver superior goods and services to their clients. READ MORE

  4. 3. 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

  5. 4. HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia

    University essay from Umeå universitet/Företagsekonomi

    Author : PRISCA ENOW ETCHI; SYLVIA FREEMAN TARKPAH; [2019]
    Keywords : AUTOMATION; FINANCIAL REPORTING; TECHNOLOGY; AUDITING FIRMS;

    Abstract : Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. READ MORE

  6. 5. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

    University essay from Karlstads universitet/Handelshögskolan

    Author : Lazarus Elad Fotoh; [2017]
    Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

    Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE