Essays about: "auditor independence"

Showing result 16 - 20 of 42 essays containing the words auditor independence.

  1. 16. Audit firm rotation : Could the concept enhance an auditor’s independence?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tatjana Cicovic; Samandeep Dhanoa; [2016]
    Keywords : auditor s independence; audit firm rotation; Green paper; mandatory audit firm rotation and role of an auditor;

    Abstract : As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. READ MORE

  3. 17. The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

    University essay from Högskolan i Jönköping

    Author : Sofie Berg; Caroline Moré; [2016]
    Keywords : ;

    Abstract : Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. READ MORE

  4. 18. The EU audit reform in Sweden - A study of the perceptions and reactions of the key Swedish stakeholders in relation to the measures of mandatory audit firm rotation and prohibition of NAS

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Marte Erland; Martina Eriksson; [2016]
    Keywords : EU audit reform; perceptions of auditor independence; mandatory audit firm rotation; Non-audit services; Sweden; Business and Economics;

    Abstract : .... READ MORE

  5. 19. The Likelihood of Modified Audit Opinions : What factors may influence it?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Louise Byström; Maja Torung; [2016]
    Keywords : Audit report; Modified audit opinion; Auditor independence; Audit quality;

    Abstract : When auditors detect irregularities within a company, the audit opinion issued that year should be modified. This may be inconvenient for the client who might try to influence the auditor not to issue a modification, thereby compromising auditor independence and thus audit quality. READ MORE

  6. 20. Increased use of marketing in the audit industry : Effect on independence price and quality

    University essay from Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Author : Emil Hansson; Fredrik Löfvendal; [2016]
    Keywords : Audit; Marketing activities; Independence; Price; Quality;

    Abstract : Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. READ MORE