Essays about: "key audit matters"

Showing result 1 - 5 of 9 essays containing the words key audit matters.

  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 relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Albin Eriksson; Emilia Thunell; [2023]
    Keywords : Key Audit Matters; Audit Committee; Agency Theory; Audit committee characteristics; Institutional structure;

    Abstract : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting. READ MORE

  3. 3. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Ziyang Wu; Yameng He; [2020]
    Keywords : Audit pricing; credence good; statutory audit exempt;

    Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE

  4. 4. Swedish Bank Directors' Perceptions of Extended Audit Reports

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Malin Pantsar; Tova Josefsson Hillström; [2019]
    Keywords : extended audit report; assurance level; materiality level; key audit matters; lending decisions;

    Abstract : Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders. READ MORE

  5. 5. 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