Essays about: "auditor s report"

Showing result 1 - 5 of 15 essays containing the words auditor s report.

  1. 1. Has Key Audit Matter become standardized? : Comparative study between UK and Swedish mutually owned insurance companies.

    University essay from Jönköping University

    Author : Alfons Björn; Carl Byvald Olsson; [2023]
    Keywords : Key Audit Matter; ISA 701; Standardized; auditor s report; mutual insurance;

    Abstract : Background/problematization: Traditionally, the auditor’s report was a short pass-or-fail statement with a few lines of text andstandardized wording. Critics have argued that the auditor’s report was a tedious anduninformative statement, more entity-specific and relevant information was wanted in theauditor’s report. READ MORE

  2. 2. The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden.

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Oliver Fransson; Simon Sleman; [2020]
    Keywords : Non-audit services; financial reporting quality; qualified auditor report; big four audit firms; knowledge spillover effect; economic dependence; auditor independence;

    Abstract : Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. READ MORE

  3. 3. A Qualitative Look into Going Concern Reports : From the Auditor's Perspective

    University essay from Umeå universitet/Företagsekonomi

    Author : Lacey Näsman; [2019]
    Keywords : Qualitative; Audit; Going Concern; Sweden;

    Abstract : This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. READ MORE

  4. 4. Legitimacy : Sources in the high-risk industries

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Elisabeth Haraldsson; Johan Sandgren; [2018]
    Keywords : statutory audit; auditor; auditing; accountant; high-risk industries; restaurant; stakeholders; legitimacy; lagstadgad revision; revisor; revision; bokförare; högriskindustrin; restaurang; intressenter; legitimitet;

    Abstract : Bakgrund: År 2017 lämnade Riksrevisionen en rapport gällande avskaffandet av revisionsplikten för mindre företag i Sverige, vilket trädde i kraft under 2010. Riksrevisionen förklarade i denna rapport att lagändringen skapade obalans i Sveriges ekonomi. READ MORE

  5. 5. When Has Media Even Given a Golden Star to an Auditor? - A Content Analysis of the Portrayal of Auditors in Media in Sweden

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Emma Håkansson; Caroline Carlander; [2016]
    Keywords : auditor; audit profession; media; stereotypes; reputation; power; Business and Economics;

    Abstract : The study contains both an empirical and theoretical purpose. The aim is to analyze and explain the current portrayal of auditors by Swedish media, and if and when this portrayal is made in a positive way. READ MORE