Sökning: "Judgment and Comfort"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden Judgment and Comfort.

  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. Delineation Between Plagiarism, Inspiration and New Creation - The Distinction Between Copyright Protection and EU Design Law Protection for Chairs

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Josefine Tillman; [2022]
    Nyckelord :Intellectual Property Law; Inspiration; plagarism; copyright; design protection; community design; Law and Political Science;

    Sammanfattning : Industrial design can double up in protected, by copyright protection as well as registered community design protection within EU. Thus, there can be seen a tendency for right holders to take comfort in copyright protection. LÄS MER

  4. 3. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Therése Karlström; Alexandra Kantonenko; [2020]
    Nyckelord :Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Sammanfattning : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. LÄS MER

  5. 4. Revisorns personlighet : Hur påverkar revisorns personlighetsdrag preferens för struktur och bedömning?

    Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Författare :Ester Robertsson; Sara Gustafsson; [2015]
    Nyckelord :Personality traits; Big Five; Vocational interests; Structure; Judgment and Comfort; Personlighetsdrag; Big Five; Yrkesmässiga intressen; Struktur; Bedömning och Komfort;

    Sammanfattning : Bakgrund: Allt mer struktur införs i revisionsbranschen. Revisorer behöver i sitt arbete balansera strukturerade och bedömningsrelaterade arbetsuppgifter för att bibehålla en hög kvalitet i revisionen. Den enskilde revisorn inverkar på processen då personlighetsdrag har visat sig ha samband med vilka arbetsuppgifter som föredras. LÄS MER

  7. 5. Revisorns användande av experter och dess påverkan på komfort

    Kandidat-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Författare :Marcus Lind; Magnus Turesson; [2014]
    Nyckelord :Auditor; Expert; Comfort; ISA 620; Revisor; Expert; Komfort; ISA 620;

    Sammanfattning : The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. LÄS MER