Sökning: "Statutory audit"

Visar resultat 16 - 20 av 119 uppsatser innehållade orden Statutory audit.

  1. 16. Värdet av revisorn : Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde

    Kandidat-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

    Författare :Anton Alfredsson; Emelie Thuvesson; [2018]
    Nyckelord :The value of the auditor; core value; added-value; auditor; industry; capital intensive; knowledge intensive; Värdet av revisorn; kärnvärde; mervärde; revisor; bransch; kapitalintensiv; kunskapsintensiv;

    Sammanfattning : Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. LÄS MER

  3. 17. Värdet av revision ur ett klientperspektiv : Värdet av mer eller mer av värdet?

    Kandidat-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Författare :Johan Persson; Oliver Jörgensen; [2017]
    Nyckelord :Audit-value; Added-value; Client perspective; Value-added audit; Internal stakeholders; Leverage; Position; Revisionsvärde; mervärde; klientperspektiv; värdeskapande revision; interna intressenter; skuldsättningsgrad; befattning;

    Sammanfattning : The change in statutory audit in 2010 made the auditor market more competitive and commercial market. Since audit is no longer mandatory for small and medium sized enterprises, the need of providing value-added audit has been increased. LÄS MER

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

    Master-uppsats, Umeå universitet/Företagsekonomi

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

    Sammanfattning : 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. LÄS MER

  5. 19. The Effects of Mandatory Audit Firm Rotation on Audit Quality

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Sebastian Augustsson; Alexander Österlind; [2017]
    Nyckelord :Mandatory audit firm rotation; mandatory rotation; auditor competence; auditor independence; audit quality;

    Sammanfattning : In 2014, the new statutory audit framework proposed by EU was adopted and eventually implemented in Sweden in 2016. The framework included a mandatory audit firm rotation every ten years for public interest entities, with the main objective of enhancing auditor independence. LÄS MER

  7. 20. Ökad statlig reglering av revisionsbranschen

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Linnéa Berglund; Amanda Frennesson; Rebecca Råk; [2016]
    Nyckelord :Business and Economics;

    Sammanfattning : TITLE Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes SEMINAR DATE 26th of May 2016 COURSE Master Thesis in Business Administration, accounting and auditing, 30 ECTS AUTHORS Linnéa Berglund, Amanda Frennesson, Rebecca Råk ADVISOR Kristina Artsberg KEYWORDS Accounting Profession, Attitude, Audit, Statutory, Regulation PURPOSE The purpose of the thesis is to examine what kind of attitudes, that exist towards statuatory regulation in the audit industry, as well as which attitudes that dominate the outcome of the legislative procedure. METHODOLOGY A case study with qualitative strategy has been conducted. LÄS MER