Essays about: "auditing standards"

Showing result 16 - 20 of 39 essays containing the words auditing standards.

  1. 16. 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

  3. 17. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Sonja Oberleitner Oberleitner; [2017]
    Keywords : auditor rotation;

    Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE

  4. 18. A new approach for IT audit? : Testing the theory of technology debt in an IT audit setting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Joachim Björklund; Richard Joelsson; [2014-06-11]
    Keywords : IT audit; Technology Debt; IT investments; Secondary analysis of qualitative data;

    Abstract : Background and problem: The amounts companies spend in IT investments have increased greatly the last couple of decades. To control IT the companies perform IT audits. This is a complicated and expensive procedure which lack common standards. READ MORE

  5. 19. 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

  6. 20. Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Alexander Nelje; Lisa Claesson; [2014]
    Keywords : Auditing; corruption; SMEs; mandatory auditing; international auditing standards; Revision; korruption; SMEs; revisionsplikt; internationella revisionsstandarder;

    Abstract : Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. READ MORE