Essays about: "objective of audit"

Showing result 1 - 5 of 27 essays containing the words objective of audit.

  1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    University essay from Umeå universitet/Företagsekonomi

    Author : Ernest Oppong; Allen Beng Ngum; [2023]
    Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

  3. 2. The Duck-Rabbit Ambiguity of Evaluations: A Comparative Study of How Evaluative Ideals Are Discursively Constructed and Affect Evaluative Judgments

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Alfred Tilly; [2022]
    Keywords : critical discourse analysis; municipal auditing; evaluation; evaluative ideals; evaluation use; Law and Political Science;

    Abstract : Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. READ MORE

  4. 3. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Björn Kristensson; [2022]
    Keywords : EU law; Public international law; Human Rights Law; Business and Human Rights; Corporate Sustainability Due Diligence Directive; Taxonomy Regulation; Human Rights Due Diligence; Law and Political Science;

    Abstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE

  5. 4. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Richard Baros Fully; Kortu Duke David; [2020]
    Keywords : Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

    Abstract : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. READ MORE

  6. 5. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
    Keywords : Internal audit; external audit; audit quality; reliance; China;

    Abstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE