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Visar resultat 1 - 5 av 8 uppsatser som matchar ovanstående sökkriterier.

  1. 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)

    Författare :Furkan Alhasan; Filip kutlesovski; [2023]
    Nyckelord :Audit; Auditor; Automation; Artificial Intelligence; Big Data; Blockchain; Digitization; Decision Support Technology; Decision Making; Professional judgment.; Artificiell intelligens; Automatisering; Beslutsstödsteknik; Beslutfattande; Big Data; Blockkedjeteknik; Digitalisering; Professionell bedömning; Revision; Revisor.;

    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

  3. 2. Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Ebba Christofferson; Karin Grönberg; [2018-07-02]
    Nyckelord :ISA 701; Key Audit Matters; KAM disclosures; Audit report; Specificity; Tone; Risk-factor disclosures;

    Sammanfattning : 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

  4. 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 Rättsvetenskap

    Författare :Lina Lindgren; Caroline Lundgren; [2016]
    Nyckelord :Auditor liability; BDO-case; Prosolvia-case; causality; width of auditor liability; expectation gap;

    Sammanfattning : 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

  5. 4. Revisorers väsentlighetsbedömningar : Vilka faktorer påverkar revisorers professionella bedömningar av väsentlighetsnivån?

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

    Författare :Anton Undevall; Sebastian Stålbrand; [2016]
    Nyckelord :Audit; materiality; professional judgment; ISA; Auditing firm; Revision; väsentlighet; professionella bedömningar; ISA; revisionsbyrå;

    Sammanfattning : 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

  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