Essays about: "auditor competence"

Showing result 1 - 5 of 10 essays containing the words auditor competence.

  1. 1. Unprofessionalism in the audit profession

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Anna Blomquist; Elin Jonasson; [2020]
    Keywords : audit profession; unprofessionalism; professionalism; the SIA; disciplinary cases;

    Abstract : Background and problem: The audit profession have developed through the history as the auditor’s associations has becoming rule-making bodies. Auditors has become an even more important function, which leads to greater responsibility and more obligations. READ MORE

  2. 2. Commercialization and Audit quality : Evidence from Chinese audit market

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi; Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Tang Shihao; Shen Shen; [2019]
    Keywords : Commercialization; Audit quality; Market orientation; Customer orientation; Process orientation; Auditor independence; Auditor competence;

    Abstract : In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. READ MORE

  3. 3. Is value creation creaking old audit creatures joints? - A qualitative multiple case study of large audit firms

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Linnea Lövgren; Magdalena Stevens; [2018]
    Keywords : Professional service firms PSFs ; value creation; technological development; competence; audit.; Business and Economics;

    Abstract : Seminar date: 2018-05-31 Course: BUSN79 Business Administration: Degree Project in Accounting and Finance, 15 credits Authors: Linnea Lövgren and Magdalena Stevens Advisor: Amanda Sonnerfeldt Five key words: Professional service firms (PSFs), value creation, technological development, competence, audit. Purpose: The overall purpose of this thesis is to provide deeper knowledge and provide a contextual understanding of the Swedish audit domain and how PSFs manage competence and value creation due to the technological change. READ MORE

  4. 4. Recruiting the Right Junior Auditor : a Human Resource Perspective

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle; Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Dawei Hu; Andrei Kehlmeier; [2017]
    Keywords : Recruitment process; turnover; auditor; marketing; expectation; motivation; competence; up or out;

    Abstract : Employee turnover has long been an issue within the audit profession and is generally considered to have a negative impact on auditing firms. As auditing firms rely on the skills and knowledge of their employees, the recruitment process is crucial in order to appoint candidates who will benefit the firm. READ MORE

  5. 5. The Effects of Mandatory Audit Firm Rotation on Audit Quality

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Sebastian Augustsson; Alexander Österlind; [2017]
    Keywords : Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

    Abstract : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. READ MORE