Essays about: "statutory auditing and financial statements"

Found 2 essays containing the words statutory auditing and financial statements.

1. 1. Which small firm manager will opt out of having a voluntary audit in Sweden?

   University essay from Umeå universitet/Företagsekonomi

   Author : Caroline Nilsson; Naseer Hameed; [2017]
   Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

   Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

3. 2. Demand For Auditing In Small Firms : An Impact On Small Companies In Sweden That Are Not Required By The Legislation To Have Their Accounts Audited.

   University essay from Handelshögskolan vid Umeå universitet

   Author : Dorothy Otang Arrey; Makia Gabsia David; [2008]
   Keywords : Auditing; Small companies; statutory auditing and financial statements;

   Abstract : Despite the vital role that statutory auditing plays in enhancing trust or credibility over the financial statements of business entities, most member states in the European Union community have decided to grant a waiver or exempt small companies from the service in order to reduce administrative burden and cost for these companies. In Sweden this is still a proposal that will be in effect by 2010. READ MORE