Essays about: "perceived auditors roles"

Found 2 essays containing the words perceived auditors roles.

  1. 1. 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

  2. 2. Big Data Analytics and Auditing - Implementation and knowledge

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Emelie Bengtsson; Mikael Zago; [2019]
    Keywords : Big Data Analytics; Big Data; Auditing; Audit knowledge; Knowledge sharing; Business and Economics;

    Abstract : Purpose: The purpose of the thesis is to increase the understanding of phenomena surrounding the implementation of Big Data Analytics into the audit methodology, within the context of medium and large-sized audit firms, and how auditing knowledge and its dissemination affects the implementation process. Theoretical perspectives: An analytical model based on previous research regarding Big Data Analytics and Auditing, The Audit Profession, Legitimacy Theory in the context of the implementation of new technology, Audit Knowledge and Knowledge sharing. READ MORE