Sökning: "Audit report structure"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden Audit report structure.

  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. Energy audit : An analysis of the energy audit process at the company Sustainable Intelligence

    Kandidat-uppsats, Högskolan Dalarna/Institutionen för information och teknik

    Författare :Ida Rosing; [2023]
    Nyckelord :Energy audits process; Energy mapping process; Case study Analyze;

    Sammanfattning : As energy prices increase and the effect of global warming hits the world harder, the need of reducing our energy use, and by that decreasing our environmental footprint increases. According to the International Energy Agency the energy consumption hit a new record in 2019 with 419 EJ, corresponding to 36,6 Gt of carbon dioxide emissions. LÄS MER

  4. 3. The relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies

    Magister-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Albin Eriksson; Emilia Thunell; [2023]
    Nyckelord :Key Audit Matters; Audit Committee; Agency Theory; Audit committee characteristics; Institutional structure;

    Sammanfattning : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting. LÄS MER

  5. 4. Effektivare och kvalitativt bättre ställföreträdarskap för personer i behov av god man eller förvaltare - En analys av föreslagen lagstiftning i SOU 2021:36

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Linnea Modén; [2022]
    Nyckelord :förvaltningsrätt; socialrätt; Law and Political Science;

    Sammanfattning : In Sweden, there are currently over 100,000 trustees and legal guardians, who can be appointed to handle a person’s financial, legal, and/or personal matters. The relationship between the individual and the trustee is considered a form of power of attorney for performing tasks for the person against some minor payment. LÄS MER

  7. 5. Särskilt Betydelsefulla Områden : En innehållsanalys om den utökade revisionsberättelsens utvecklingsriktning för svenska börsnoterade bolag

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Louise Stenbeck; Aidai Satarova; [2021]
    Nyckelord :Key Audit Matters; ISA 701; Audit report; Standardization; Isomorphism; Särskilt Betydelsefulla Områden; ISA 701; Revisionsberättelse; Standardisering; Isomorfism;

    Sammanfattning : The previous audit report has been considered too standardized which has led to debates about its value and relevance as it was considered to have no direct connection to the company. With the financial crisis and audit scandals as a catalyst in the early 2000s, the process to create a new audit report was initiated. LÄS MER