Sökning: "Auditing and Assurance"

Visar resultat 6 - 10 av 45 uppsatser innehållade orden Auditing and Assurance.

1. 6. EU:s nya direktiv gällande hållbarhetsrapportering : hur påverkas granskningen av hållbarhetsrapporter?

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

   Författare :Lisa Holmgren; Lina Karlsson; [2022]
   Nyckelord :;

   Sammanfattning : Assurance of sustainability reports is a relatively new field compared to the financial auditing field, which has developed for a longer period of time. Currently there are no requirements regarding assurance of sustainability reports in Sweden. But there is already a demand for assurance of sustainability reports. LÄS MER

3. 7. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Saron Bruno; Said Shariff; [2022]
   Nyckelord :Accounting standards; Sustainability Reporting; Auditing and Assurance;

   Sammanfattning : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. LÄS MER

4. 8. Värdet av frivillig revision : En kvantitativ studie av hur företagen uppfattar värdet av revision och revisorer

   Kandidat-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Julia Holck-Clausen; Linn Petersson; [2021]
   Nyckelord :Voluntary audit; core value; added-value; auditor; perceived value; non-audit; Frivillig revision; kärnvärde; mervärde; revisor; uppfattat värde; icke-revisionspliktiga;

   Sammanfattning : Tidigare forskning har identifierat sex olika anledningar som påverkar valet av frivillig revision. Det tidigare forskning inte lägger lika stor vikt vid är icke-revisionspliktiga företagares egna uppfattningar gällande värdet av revision och revisorer i allmänhet Syftet med studien är att förklara hur företags uppfattade värde av revision och revisorer påverkar valet av frivillig revision. LÄS MER

5. 9. The perceived Need for Audit and Audit Quality in the Public Sector : a Study of Public Corporations in Liberia

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Josephine R. Boakai; Sotheory Phon; [2020]
   Nyckelord :The need for audit; audit quality; public corporation; Liberia; developing country;

   Sammanfattning : Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. LÄS MER

7. 10. An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Lamin Colley; Timothy Timdy Gaye; [2020]
   Nyckelord :Audit expectation gap; auditors; non-auditing professionals; perceived auditors roles; audit reports; bridging the expectation gap; Public sector auditing; The Gambia;

   Sammanfattning : The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). LÄS MER