Essays about: "internal audit in sweden"

Showing result 1 - 5 of 22 essays containing the words internal audit in sweden.

  1. 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 Economics

    Author : Simon Jonsson; [2020]
    Keywords : assurance; sustainability assurance; sustainability reporting; environmental reporting; NFRD; GRI; triple bottom line;

    Abstract : 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

  3. 2. Conflicting logics within the audit practice: a result of the new regulation regarding sustainability reporting

    University essay from Göteborgs universitet/Graduate School

    Author : Michaela Larsson; Nathalie Persson; [2018-07-02]
    Keywords : audit practice; sustainability report; institutional logics; sustainability reporting; sustainability audit;

    Abstract : Aim: This study aims at exploring what logics are the key drivers of change within the audit practice due to the new regulation regarding non-financial reporting. The study further aims to see how and why the audit firms have interpreted the legislation the way they have. READ MORE

  4. 3. “Auditors’ journey to the top” : The case of Sweden

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Tammam Alfakir; Saleh Abdullah; [2018]
    Keywords : Promotion; Auditor; Partner; Profitability; Professionalism; Agency theory;

    Abstract : Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face. READ MORE

  5. 4. Auditor-client Communication : A qualitative study on the effects of auditor tenure, feedback, and dissemination of communication

    University essay from Umeå universitet/Företagsekonomi

    Author : Pontus Ahlkvist; Marcus Lagerlöf; [2017]
    Keywords : Audit; Communication; Auditor tenure; Feedback; Dissemination of communication; Audit client; Audit engagement;

    Abstract : Communication between auditors and their clients is a big part of the audit engagement. It is therefore contradictory that communication within audit engagements is an underresearched area. More research is needed to understand how it functions and what affects it. READ MORE

  6. 5. External Auditor’s Trust in Internal Auditors : The Cultural Effect - A Study Between Greece and Sweden

    University essay from Karlstads universitet/Avdelningen för företagsekonomi

    Author : Nicklas Paulsson; Sofia Oikonomidi; [2016]
    Keywords : Auditor; trust; culture; internal auditor; external auditor; cultural effect; Sweden; Greece;

    Abstract : Nowadays, the importance of the external auditing is demonstrated by the highly risky business environments, that fertilize the fraud and irregularities, which lead businesses to provide mistaken financial statements and misleading financial information. The uncertainty that occurs in the decision process in businesses, enhance the risks and requires the attention of the employees. READ MORE