Sökning: "audit process"

Visar resultat 1 - 5 av 50 avhandlingar innehållade orden audit process.

  1. 1. Framing Audit Failure : Four studies on audit quality discomforts

    Författare :Thomas Carrington; Bino Catasús; Keith Robson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

    Sammanfattning : The aim of this thesis is to analyze the practice of auditing in terms of how relevant actors frame audit failure. This aim is explored in four different articles. The first article examines and develops the idea of auditing as a comfort-producing activity. LÄS MER

  3. 2. Essays on the Audit Process

    Författare :Liwei Zhu; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Implementation of the audit process involves auditors’ judgments and decisions and is unique for each engagement. This book comprises four papers, investigating the factors that influence the audit process, which in turn leads to variations in audit and client corporate outcomes. LÄS MER

  4. 3. An audit is an audit

    Författare :Elina Malmström; Gunilla Eklöv Alander; Mikael Holmgren Caicedo; Torbjörn Tagesson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; ISA; IAASB; SASE; audit of less complex entities; institutional theory; institutional entrepreneurship; företagsekonomi; Business Administration;

    Sammanfattning : Previous studies within auditing have indicated that actors located in the center of the organizational field are more likely to have the resources needed in order to instigate change. Although it is acknowledged that actors located in the periphery might have incentives to change the organizational field, they are often viewed as unlikely change agents, as they are presumed to lack enough leverage. LÄS MER

  5. 4. Audit of groin hernia repair

    Författare :Anders Kald; Lloyd M. Nyhus; Linköpings universitet; []
    Nyckelord :Groin hernia; inguinal hernia; complications; re-operation; recurrence; audit; cost-effectiveness; mesh; laparoscopy; MEDICINE; MEDICIN;

    Sammanfattning : Inguinal hernia repair is the most frequent procedure in general surgery. In the USA approximately 700,000 groin hernioplasties are carried out annually and accounts for almost US$ 3 billion in annual health care revenue. In Sweden approximately 20,000 hernia operations are performed annually and more than 3,000 of them are recurrent hernias. LÄS MER

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

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

    Sammanfattning : 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. LÄS MER