Sökning: "Directive 2014 56 EU"
Hittade 2 uppsatser innehållade orden Directive 2014 56 EU.
1. Revisorers syn på EU:s revisionspaket : En studie om regelverk och prissättning av revisionstjänster
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälleSammanfattning : Purpose - Previous studies suggest that regulatory changes result in an increased audit effort. Given a competitive market setting and audit price negotiation between the auditor and the auditee, it is unclear if an increased audit effort results in higher audit prices. LÄS MER
2. Audit in Change: An Analysis of the EU Audit Reform on Statutory Audit for the Case of Germany
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : The purpose of this paper is to add knowledge to the understanding in which way the measures of the audit reform are in accordance with the EC’s intended objectives. This is examined for the case of Germany. The study further contributes to the program impact theory by applying this theory to a new research area.. LÄS MER