Essays about: "auditing standards"

Showing result 6 - 10 of 39 essays containing the words auditing standards.

  1. 6. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

    University essay from Umeå universitet/Företagsekonomi

    Author : Saron Bruno; Said Shariff; [2022]
    Keywords : Accounting standards; Sustainability Reporting; Auditing and Assurance;

    Abstract : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. READ MORE

  3. 7. Analysing privacy concerns in smartcameras : in correlation with GDPR and Privacy by Design

    University essay from Blekinge Tekniska Högskola/Institutionen för datavetenskap

    Author : Sebastian Floderus; Vincent Tewolde; [2021]
    Keywords : Privacy by Design; GDPR; IoT; security; data management;

    Abstract : Background. The right to privacy is every persons right, data regulation laws suchas the GDPR and privacy preserving concepts like Privacy by Design (PbD) aid inthis matter. IoT devices are highly vulnerable to attacks because of their limitedstorage and processing capabilities, even more so for internet connected cameras. READ MORE

  4. 8. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Adrian Ribbing; Daniel Sandersson; [2021]
    Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

  5. 9. Integration of Artificial Intelligence in Auditing : the Effect on Auditing Process

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Folasade Alaba; Salim Ghanoum; [2020]
    Keywords : Artificial Intelligence AI ; audit process; AI in auditing; audit effectiveness;

    Abstract : Business growth comes with complexity in operations, leveraging on the use of technology-based decision tools are becoming prominent in today's business world. Consequently, the audit profession is tuning into this change with the integration of artificial intelligence systems to stay abreast of the transformation. READ MORE

  6. 10. The Audit Expectation Gap : Exploring the auditor’s roles and responsibilities from knowledge, performance, and evolution gap perspectives

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Anton Andersson Manglaris; Tor Brewitz; [2020]
    Keywords : ;

    Abstract : The audit expectation gap is an interesting and widely researched phenomenon. This study seeks to explore the roles and responsibilities of auditors from the views of auditors and users of financial information. In this study, semi-structured interviews with auditors and users of financial information are conducted. READ MORE