Sökning: "Supreme Audit Institution"

Hittade 4 uppsatser innehållade orden Supreme Audit Institution.

1. 1. Audit Expectations Gap in the Swedish National Audit Office

   Magister-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :Fanuel Kidane; Carlos Younan; [2022]
   Nyckelord :Audit; Audit expectation gap; Swedish National Audit Office; Supreme Audit Institution; Public auditor; public sector auditing; Media;

   Sammanfattning : Background and Problem: The audit expectation gap is an interesting phenomenon whereseveral academics and researchers have studied this subject in the audit environment. However,in relation to the research conducted on the audit expectation gap in the private sector, a lack ofresearch exists on the audit expectation gap in the public sector. LÄS MER

3. 2. Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)

   Magister-uppsats, Högskolan Kristianstad/Fakulteten för ekonomi

   Författare :Richard Baros Fully; Kortu Duke David; [2020]
   Nyckelord :Audit delay; audit quality; public sector auditing; institutional theory; isomorphism; decoupling;

   Sammanfattning : Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. LÄS MER

4. 3. Riksrevisionens kris 2016 : Ett fall av bristande förändringsarbete och ledarskap som hot mot professionens autonomi

   Master-uppsats, Uppsala universitet/Statsvetenskapliga institutionen

   Författare :Sara de Haas; [2018]
   Nyckelord :change management; new managerialism; organisational change; performance audit; professionalism; staff resistance; Supreme Audit Institution;

   Sammanfattning : In 2016, the three Auditors General of the Swedish National Audit Office asked to be relieved of their positions after a period of intense criticism in the media. Swedish journalists had revealed that they all three had acted in ways that were not compatible with the office, and even in some cases against anti-corruption rules. LÄS MER

5. 4. Revisionspliktens försvinnande : -en kvalitativ studie om bankernas kreditbedömning av småföretag

   Kandidat-uppsats, Institutionen för samhällsvetenskap

   Författare :Rima Harouki; Carina Hoffmann; [2008]
   Nyckelord :Audit; mandatory audit; small businesses; credit grant; credit institutions; Revision; revisionsplikten; små aktiebolag; kreditgivning; banker;

   Sammanfattning : Final assignment for Bachelor Degree in Business Administration, Mid Sweden University in Östersund Spring term 2008 Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. LÄS MER