Essays about: "international auditing standards"

Showing result 1 - 5 of 17 essays containing the words international auditing standards.

1. 1. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Adrian Ribbing; Daniel Sandersson; [2021]
   Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

   Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

3. 2. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Ebba Christofferson; Karin Grönberg; [2018-07-02]
   Keywords : ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

   Abstract : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. READ MORE

4. 3. Metadata in Digital Preservation and Exchange of Electronic Healthcare Records.

   University essay from Luleå tekniska universitet/Institutionen för system- och rymdteknik

   Author : Georgos Gotis; Ilya Nagibin; [2017]
   Keywords : Common Specifications; Metadata; Electronic Healthcare Records; HL7 CDA2; CEN ISO EN13606; Digital Preservation; Metadata category.;

   Abstract : The Swedish National Archives are in charge of the management of Common Specifications (CS). CS are genericmetadata specifications that provides structure and markup when transferring digital information betweeninformation systems and to electronic archives. As of now there is no CS for electronic healthcare records (EHR). READ MORE

5. 4. 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

6. 5. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE