Search for dissertations about: "Auditor"

Showing result 1 - 5 of 15 swedish dissertations containing the word Auditor.

  2. 1. The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

    Author : Nellie Gertsson; Pernilla Broberg; Sven-Olof Collin; Torbjörn Tagesson; Marita Blomkvist; Gustav Johed; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditor; Boundary-setting forces; Professional versus business; Clients; Added value; Revisor; Gränssättande krafter; Professionell kontra affärer; Klienter; Mervärde;

    Abstract : The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. READ MORE

  4. 2. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; 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

  5. 3. INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)

    Author : Helena Karlsson; Erik Bjurström; Huizingh Eelko; Mälardalens högskola; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Innovation and Design; innovation och design;

    Abstract : There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. READ MORE

  6. 4. Essays on Auditor Independence

    Author : Damai Nasution; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : .... READ MORE

  7. 5. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

    Author : Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

    Abstract : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. READ MORE