Search for dissertations about: "Auditors"
Showing result 1 - 5 of 34 swedish dissertations containing the word Auditors.
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1. Auditors’ Constitution of Performance : a study on the duality of performance in the auditing profession
Abstract : For decades, the auditing profession has been under scrutiny, due in part to its close association with a business rationale. This has led to some to call for de-professionalization, where accountability, control, and commerce would threaten auditing’s autonomy. READ MORE
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2. The Auditor at Work : A study of auditor practice in Big 4 audit firms
Abstract : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. READ MORE
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3. The evolution of the Swedish auditor's report
Abstract : The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. READ MORE
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4. Lead auditors, their client portfolios and performances
Abstract : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. READ MORE
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5. Occupational Fraud : Auditors’ Perceptions of Red Flags and Internal Control
Abstract : The overall purpose of this thesis is to increase the understanding of auditors’perceptions of occupational fraud. The focus is limited to red flags andinternal control, i.e. to the indications or symptoms of occupational fraud andthe internal control systems which are implemented in order to detect andprevent such actions from being carried out. READ MORE