Essays about: "auditing IT"

Showing result 1 - 5 of 153 essays containing the words auditing IT.

1. 1. The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emilia Eka; Carl Horn Olsson; [2023]
   Keywords : The auditor’s role; social changes; digitalisation; audit process; profession; megatrends; standardisation;

   Abstract : Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. READ MORE

3. 2. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Caroline Cederholm; Linn Åkerlund; [2023]
   Keywords : sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

   Abstract : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. READ MORE

4. 3. Audit scope: disclosure practice and implications on audit pricing and audit delay

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Zhixing Liu; Shiyuan Xu; [2023]
   Keywords : Audit fee; Audit delay; Audit scope; Audit process;

   Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

5. 4. CSR performance and financial performance: the moderating role of CSR disclosure quality

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sofia Dagfalk; Sofia Vögeli; [2023]
   Keywords : CSR performance; Financial performance; Auditing of CSR disclosure; Audit provider; Auditor independence;

   Abstract : This paper examines the moderating effect of CSR disclosure quality on the relationship between CSR performance and financial performance, using a sample of European listed firms. It is predicted that CSR performance, jointly with CSR disclosure quality, has a positive effect on financial performance. READ MORE

6. 5. TECHNOSTRESS IN DIFFERENT WORKING MODES AND ITS EFFECT ON JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT. : A quantitative study among auditing and accounting professions in Sweden.

   University essay from Mälardalens universitet/Akademin för ekonomi, samhälle och teknik

   Author : Yusuf Mohamed; Johan Sandberg; Ville Taskinen; [2023]
   Keywords : Technostress; Job satisfaction; Affective commitment; Organizational Commitment; Auditing; Accounting.;

   Abstract : The purpose of this study is to demonstrate how the phenomenon of technostress is present in the accounting and auditing industry depending on the mode of working and further examine its relationship with job satisfaction and organizational commitment which in this context is valid to measure turnover intentions. A quantitative research approach was used in this research where the primary data was collected through a survey among audit and accounting professionals in Sweden. READ MORE