Essays about: "thesis on audit opinion"

Showing result 1 - 5 of 12 essays containing the words thesis on audit opinion.

  1. 1. 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

  3. 2. The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”

    University essay from Umeå universitet/Företagsekonomi

    Author : Louise Lundgren; Moa Oldenborg; [2016]
    Keywords : Auditor s Report; Non-professional Investors; ISA 700 revised ; ISA 701; Public Interest; Key Audit Matters;

    Abstract : During the last decade, there has been severe critique directed at the auditing profession regarding its necessity and accuracy. Auditors have been accused of neglecting their duty to the public interest, which is overshadowed by their financial dependence on the audited companies. READ MORE

  4. 3. Audit firm rotation : Could the concept enhance an auditor’s independence?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tatjana Cicovic; Samandeep Dhanoa; [2016]
    Keywords : auditor s independence; audit firm rotation; Green paper; mandatory audit firm rotation and role of an auditor;

    Abstract : As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. READ MORE

  5. 4. Non-Audit Services - Just Unjust? : Practitioners and Regulators opinion divergence on audit quality

    University essay from Internationella Handelshögskolan

    Author : Johan Olsson; Christian Ottoson; [2013]
    Keywords : Audit Quality; Audit Regulations; Non-audit services;

    Abstract : Background: Over the years the EU, the US and the rest of the world have experienced several devastating financial crises. As a result of the Great Recession and several accounting scandals the EU-commission added new proposals of regulations. READ MORE

  6. 5. The fall of HQ Bank AB - from an accounting perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jessica Broström; Per-Johan Franck; [2012-06-11]
    Keywords : HQ; active market; observable market data; fair value accounting.;

    Abstract : Background and problem: In August 2010, HQ Bank’s license was revoked by the SFSA (sw. Finansinspektionen). One of the reasons for the SFSA to revoke the license was HQ Bank’s valuation of the financial instruments. Mr. READ MORE