Essays about: "fraud audit thesis"

Showing result 1 - 5 of 7 essays containing the words fraud audit thesis.

1. 1. Analysis of the Perspectives on the Construction of the Audit Expectation Gap concerning Fraud

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Verena Dorothea Zaun; Gabija Malikonyte; [2021]
   Keywords : Audit; Expectation Gap; Fraud; Regulatory Space; IAASB; Business and Economics;

   Abstract : The purpose of this thesis is to analyse the audit regulatory space with regard to fraud and discuss the elements of the expectation gap as constructed by the IAASB and its stakeholders. The research question is addressed by a qualitative approach, using Political Discourse Analysis, the concept of regulatory space and an analytical framework designed by the authors. READ MORE

3. 2. An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia

   University essay from Högskolan Kristianstad/Fakulteten för ekonomi

   Author : Lamin Colley; Timothy Timdy Gaye; [2020]
   Keywords : Audit expectation gap; auditors; non-auditing professionals; perceived auditors roles; audit reports; bridging the expectation gap; Public sector auditing; The Gambia;

   Abstract : The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). READ MORE

4. 3. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden

   University essay from Karlstads universitet/Handelshögskolan

   Author : Lazarus Elad Fotoh; [2017]
   Keywords : Audit Education and Function; Users knowledge; Audit Expectation Gap; International Standards on Auditing; Swedish Company Act; Sweden.;

   Abstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE

5. 4. Commercial Loan Officers and the Audit Expectation Gap

   University essay from Företagsekonomiska institutionen

   Author : Pierre Madsen; [2013]
   Keywords : audit expectation gap; audit education; commercial loan officers; role of the auditor; international standard on auditing;

   Abstract : The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. READ MORE

6. 5. Reasons behind presumed low financial reporting quality (FRQ) in China

   University essay from Företagsekonomi

   Author : Henrik Edlund; [2012]
   Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE