Essays about: "financial audit thesis - internal and external auditor"
Found 3 essays containing the words financial audit thesis - internal and external auditor.
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1. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance
University essay from SLU/Dept. of EconomicsAbstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE
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2. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective
University essay from FöretagsekonomiAbstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE
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3. Bringing an IT specialist into the audit process : A decision model for small audit firms
University essay from Internationella HandelshögskolanAbstract : The purpose of this thesis is to develop a decision model for how small audit firms should decide to bring an external IT specialist into the audit process. This model primarily aims to help identify those characteristics of IT in a client company that is being audited that a financial auditor should consider in this decision. READ MORE
