Blar i USN Open Archive på forfatter "Svanstrøm, Tobias"

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    • KAM Disclosure in the Auditor’s Report – A Literature Review 

      Svanstrøm, Tobias; Stenheim, Tonny; Kulset, Ellen Marthinsen (Chapter, 2020)
      The requirement of including Key Audit Matters (KAM) is the most significant change made to the auditor’s report in many years. The purpose of KAM is to meet the request from the users of accounting information to include ...

    • Team Composition and Labor Allocation in Audit Teams: A Descriptive Note 

      Che, Limei; Svanstrøm, Tobias (Journal article; Peer reviewed, 2019)
      Purpose The purpose of this paper is to describe, illustrate and provide a deeper understanding of team composition and labor allocation in audit teams by quantifying the exact value of resources at different levels of ...