Sökning: "key audit matters"

Hittade 2 avhandlingar innehållade orden key audit matters.

1. 1. 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

3. 2. Intended consequences of disclosing key audit matters: Essays on audit quality and the capital market

   Författare :Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit quality; audit report; audit standards; key audit matters; Auditor disclosure; capital market; bid-ask spread;

   Sammanfattning : .... LÄS MER