Sökning: "Auditing"

Visar resultat 11 - 15 av 917 uppsatser innehållade ordet Auditing.

  1. 11. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Ernest Oppong; Allen Beng Ngum; [2023]
    Nyckelord :Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

    Sammanfattning : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. LÄS MER

  3. 12. 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

  4. 13. The emergence of Big Data and Auditors' Perception : A comparative study on India and Bangladesh

    Magister-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälle

    Författare :Zenat Rahnuma; [2023]
    Nyckelord :ig Data; Big data analytics; auditing; Technology Acceptance Mode;

    Sammanfattning : Abstract: Title: The emergence of Big Data and Auditors' Perception (A comparative study on India and Bangladesh) Aim: The aim of the study is to explore and compare the perception of auditors in India and Bangladesh towards the implementation of big data analytics in audit. Method: In this study a qualitative method has been applied using semi-structured interviews. LÄS MER

  5. 14. Att navigera i den digitala revisionsmiljön : En kvalitativ studie om effekterna digitaliseringen haft på revisorns professionella bedömning och kvalifikationer

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Furkan Alhasan; Filip kutlesovski; [2023]
    Nyckelord :Audit; Auditor; Automation; Artificial Intelligence; Big Data; Blockchain; Digitization; Decision Support Technology; Decision Making; Professional judgment.; Artificiell intelligens; Automatisering; Beslutsstödsteknik; Beslutfattande; Big Data; Blockkedjeteknik; Digitalisering; Professionell bedömning; Revision; Revisor.;

    Sammanfattning : In a time where the implementation of technical solutions has become common in the audit industry, the auditor's way of performing judgments of a company's financial reports has changed. The purpose of this essay is to, based on the Technology Dominance Theory and the Technology Acceptance Model (TAM), contribute knowledge about the consequences of digitization in the auditing industry, specifically on the role of the auditor and its professional judgment. LÄS MER

  7. 15. Håller kvinnliga revisorer en högrerevisionskvalité än manliga? : En empirisk studie om revisionskvalité och coronapandemins eventuella påverkan på skillnaden irevisionskvalité

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Lisa Hellsten; Elin Raattamaa; [2023]
    Nyckelord :Revisionskvalité; Corona; Kognitiva beteendeskillnader;

    Sammanfattning : Auditing is a function that operates in the public interest. By confirming or denying companies' financial information, trust and value is created for external stakeholders. LÄS MER