Essays about: "auditor independence"
Showing result 21 - 25 of 42 essays containing the words auditor independence.
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21. Mandatory Rotation of Audit Firms : A study on the investors' viewpoints in the EU and the US
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background In 2010, the European Commission released a public consultation, Green Paper on Audit Policy, and a year later the Public Company Accounting Oversight Board in the US also published a public consultation, Concept Release on Auditor Independence and Audit Firm Rotation, which both included questions about whether mandatory rotation of audit firms should be implemented or not. The main suggestion in both public consultations was that the rotation would enhance auditor independence and increase audit quality. READ MORE
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22. Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been obstructed by the lack of a standard definition of audit quality. READ MORE
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23. To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?
University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälleAbstract : Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. READ MORE
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24. Internal Auditing : A shift in role and scope
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. READ MORE
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25. Client Employment of previous Auditors : Banks' Views on Auditor Independence
University essay from Karlstads universitet/Avdelningen för företagsekonomiAbstract : Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. READ MORE
