Sökning: "Sofia Fågelsbo"

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  1. 1. Do ISAs fulfil their aim in the audit of SMEs? : A study concerning how the implementation of ISAs in Sweden has affected audit quality and efficiency in the audit of small and medium-sized enterprises

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Madeleine Bokedal; Sofia Fågelsbo; [2014]
    Nyckelord :RS; ISAs; SME; affect; audit quality; audit efficiency; documentation; requirements;

    Sammanfattning : Previous research noticed a conflict between audit quality and efficiency that has been discussed when applying International Standards on Auditing (ISAs) in the audit of small and medium-sized enterprises (SMEs). However, there is a lack of research that concerns ISAs affect on audit quality and efficiency in the same study. LÄS MER