Sökning: "Audit Practice"

Visar resultat 1 - 5 av 93 uppsatser innehållade orden Audit Practice.

1. 1. Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgment

   Magister-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :Caroline Cederholm; Linn Åkerlund; [2023]
   Nyckelord :sustainability reporting; sustainability assurance; audit comfort; audit discomfort; structure; professional judgment; professionalism; standardization;

   Sammanfattning : Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. LÄS MER

3. 2. Audit scope: disclosure practice and implications on audit pricing and audit delay

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Zhixing Liu; Shiyuan Xu; [2023]
   Nyckelord :Audit fee; Audit delay; Audit scope; Audit process;

   Sammanfattning : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. LÄS MER

4. 3. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

   Magister-uppsats, Umeå universitet/Företagsekonomi

   Författare :Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
   Nyckelord :Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

   Sammanfattning : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. LÄS MER

5. 4. Granskning av hållbarhetsrapporter : Implementering av CSRD samt dess effekter och utmaningar på arbetsprocessen

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Jelena Lalovic; Daniella Dimitrijevic; [2023]
   Nyckelord :Sustainability reports; Audit; CSR; CSRD; Legitimacy and Comfort;

   Sammanfattning : Purpose: The purpose of this study is to explain and provide a more in-depth understanding of how the work around the audit of sustainability reports is carried out and what new regulations may mean for the work procedure. Method: The study has been conducted with a qualitative research approach where semistructured interviews were carried out. LÄS MER

7. 5. De fyra stora byråernas granskning i samband med nedskrivningsprövning av goodwill : Skillnader och likheter mellan byråerna och de institutionella faktorernas betydelse för byråmetodiken

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

   Författare :Gita Kiabi; Niklas Kihlström; [2023]
   Nyckelord :Big four; impairment test; IAS 36; subjectivity; audit; auditor; valuation specialist; audit process.; De fyra stora byråerna; nedskrivningsprövning; IAS 36; subjektivitet; revision; revisor; värderingsspecialist; granskningsprocess; kompetens;

   Sammanfattning : Revisionsbranschen domineras av de fyra stora byråerna vilka tillsammans står för en majoritet av de utförda revisionstjänsterna. Då byråerna verkar under samma förutsättningar blir det relevant att undersöka om de svarar på omgivningen på ett likvärdigt sätt. LÄS MER