Sökning: "auditors risk judgment"
Visar resultat 1 - 5 av 8 uppsatser innehållade orden auditors risk judgment.
1. 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)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
2. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information. LÄS MER
3. A Study on Auditor Liability in Sweden : In the Light of the BDO-Case
Magister-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Redovisning och RättsvetenskapSammanfattning : Background and Problem: The amount of litigations against negligent auditors has increased rapidly recent years. In Sweden, auditor liability is unlimited which has caused a situation where auditors are exposed to a great risk of being imposed with fines larger than they can manage. LÄS MER
4. Revisorers väsentlighetsbedömningar : Vilka faktorer påverkar revisorers professionella bedömningar av väsentlighetsnivån?
Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakultetenSammanfattning : Förutom standarder och riktlinjer utgör revisorns egna professionella bedömningar en stor del av hur denna bedömer väsentlighetsnivån vid en revision. Tidigare studier har funnit flertalet bakomliggande faktorer som påverkar denna bedömning. LÄS MER
5. Revisorns användande av experter och dess påverkan på komfort
Kandidat-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälleSammanfattning : 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