Essays about: "audit sme"

Showing result 1 - 5 of 6 essays containing the words audit sme.

  1. 1. Do ISAs fulfil their aim in the audit of SMEs? : A study concerning how the implementation of ISAs in Sweden has affected audit quality and efficiency in the audit of small and medium-sized enterprises

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Madeleine Bokedal; Sofia Fågelsbo; [2014]
    Keywords : RS; ISAs; SME; affect; audit quality; audit efficiency; documentation; requirements;

    Abstract : Previous research noticed a conflict between audit quality and efficiency that has been discussed when applying International Standards on Auditing (ISAs) in the audit of small and medium-sized enterprises (SMEs). However, there is a lack of research that concerns ISAs affect on audit quality and efficiency in the same study. READ MORE

  3. 2. Work process and entrepreneurial climate: Teamwork & Individual work

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Toma Martinkute; Kian Skandarioon; [2013]
    Keywords : Work process; Entrepreneurial Climate; Individual work process and Teamwork process; Business and Economics;

    Abstract : Title: Work Processes and Entrepreneurial Climate: Teamwork & Individual Work Program: Master program in Entrepreneurship, Corporate Innovation and Entrepreneurship Course: Internship and Degree Project (ENTN39) Authors: Toma Martinkute & Kian Skandarioon Supervisor: Håkan Lagerquist Keywords: Work process, Entrepreneurial Climate, Individual work process and Teamwork process Thesis purpose: The purpose of this paper is to investigate what different impacts teamwork process has on Entrepreneurial Climate of the organization compare to individual work process. Methodology: Case study of Swedish SME, Wackes. READ MORE

  4. 3. The abolishment of the statutory audit requirement -Does it change vredit assessment processes?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Carina Backestål; Emil Carlsson; [2011-09-01]
    Keywords : ;

    Abstract : Background: In November 2010, the statutory audit requirement in Sweden was abolished for Swedish SMEs. The abolishment was the result of the objective of a 25% reduction of administrative costs, for companies within the European Union. READ MORE

  5. 4. Audit sampling: A qualitative study on the role of statistical and non-statistical sampling approaches on audit practices in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Rufus Tekoh Ayam; [2011]
    Keywords : Audit sampling; Statistical Audit Sampling; Nonstatistical Audit Sampling.;

    Abstract : PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. READ MORE

  6. 5. Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2011]
    Keywords : Audit Quality; Audit Tenure; auditor-client relationship; auditing in SMEs; auditing in Sweden; International Standards on Auditing ISA ; role of auditor; auditor size; auditor rotation; non-audit services; and auditor independence.;

    Abstract : Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. READ MORE