Essays about: "auditor competence"

Showing result 6 - 10 of 10 essays containing the words auditor competence.

  1. 6. The relationship between accountants and external auditors : A case study from client’s perspective on subordinate level

    University essay from Företagsekonomiska institutionen

    Author : Merja Ukkonen; Yuanyuan Feng; [2013]
    Keywords : accountant; external auditor; auditor-client relationship; subordinate level; audit performance; knowledge; trust.;

    Abstract : The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. READ MORE

  2. 7. Maintaining and improving supplier relations with auditing– A study at ABB Sweden and Singapore

    University essay from Lunds universitet/Produktionsekonomi

    Author : Elisabeth Ericsson; Elisabeth Wahlstedt; [2012]
    Keywords : Supplier auditing; supplier relations; supply chain; risk; Technology and Engineering;

    Abstract : Background: In today’s globalized world, many producing companies depend on large supplier networks. Supplier relations require maintenance and a tool for that is supplier auditing. ABB is a leader in power and automation technologies that enable industrial customers to improve performance while lowering environmental impact. READ MORE

  3. 8. An assessment model for external auditor’s reliance on internal auditor’s work in the light of structure and professional judgment practices : A case of Swedish Auditing firms

    University essay from Avdelningen för företagsekonomi

    Author : Muhammad Saleem Khan; Irfan Ullah; [2012]
    Keywords : ;

    Abstract : This study is one of the first research works of its kind on the effectiveness of internal auditing work. This issue is being recently started to be explored as an area to be studied in detail. The reason behind this is the dependence of external auditors, due to codes, on internal auditors in terms of utilizing their work. READ MORE

  4. 9. Factors Affecting Audit Quality : Number of Assignments & age of the auditor

    University essay from Handelshögskolan vid Umeå universitet

    Author : Ulrika Persson; [2011]
    Keywords : ;

    Abstract : Today, around the world, the profession of audit is in the eye of the public. Companies worldwide must have an auditor assuring the governance of the company and that the annual reports are in all essentials correct which at times can be difficult. This raises the question of what is a high quality audit. READ MORE

  5. 10. Internal audit : How the internal audit has been affected by the Code

    University essay from Internationella Handelshögskolan

    Author : Anna Morén; Linda Sunebrand; [2006]
    Keywords : Internal audit; Agency theory; The Swedsih code of corporate governance;

    Abstract : The Swedish code of corporate governance (the Code) was introduced 1 July 2005 aiming to raise the quality of corporate governance. This thesis investigates how the Code has affected internal audit. The purpose of this study is dual and aims to 1). READ MORE