Essays about: "auditing standards"

Showing result 11 - 15 of 39 essays containing the words auditing standards.

1. 11. Implementation of a traffic interceptor for Anybus CompactCom

   University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

   Author : Francisco Javier MacOtela Lopez; Javier Gaztelumendi Arriaga; [2020]
   Keywords : Technology and Engineering;

   Abstract : The aim of this project is to design and develop a traffic interceptor for the Anybus protocol. This protocol is owned by HMS Industrial networks and its use is intended to enable industrial devices to communicate with any fieldbus or industrial Ethernet network. READ MORE

3. 12. Auditing Complex Fair Value Measurements : The Battle of Interpretations

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Emil Otterskog; Ted Wanning; [2020]
   Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

   Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE

4. 13. A Qualitative Look into Going Concern Reports : From the Auditor's Perspective

   University essay from Umeå universitet/Företagsekonomi

   Author : Lacey Näsman; [2019]
   Keywords : Qualitative; Audit; Going Concern; Sweden;

   Abstract : This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. READ MORE

5. 14. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
   Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

   Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

6. 15. Metadata in Digital Preservation and Exchange of Electronic Healthcare Records.

   University essay from Luleå tekniska universitet/Institutionen för system- och rymdteknik

   Author : Georgos Gotis; Ilya Nagibin; [2017]
   Keywords : Common Specifications; Metadata; Electronic Healthcare Records; HL7 CDA2; CEN ISO EN13606; Digital Preservation; Metadata category.;

   Abstract : The Swedish National Archives are in charge of the management of Common Specifications (CS). CS are genericmetadata specifications that provides structure and markup when transferring digital information betweeninformation systems and to electronic archives. As of now there is no CS for electronic healthcare records (EHR). READ MORE