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Auditing Fair Value Measurements and Disclosures

Auditing Fair Value Measurements and Disclosures

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Published by ddeliu
Auditing Fair Value Measurements and Disclosures
Auditing Fair Value Measurements and Disclosures

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Categories:Types, Business/Law
Published by: ddeliu on Jun 23, 2013
Copyright:Attribution Non-commercial


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 Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms
Kemal Ahmed
Kim Ittonen
StudentUmeå School of Business and Economics
 Fall semester 2012Master thesis, first year, 15 hp
Thesis in Accounting (First year, 15ECTS)
Academic Institution Umeå University, Umeå School of Business andEconomicsSupervisor Kim IttonenAuthor Kemal EndeshawTitle Auditing Fair value measurement and disclosures: Acase study of Big 4 Audit FirmsDate September,2012
Thesis in Business AdministrationUmeå School of BusinessUmeå University Umeå School of BusinessSE-90187, Umeå, Sweden
The study of 
auditing fair value measurements and disclosures
could not have beencompleted without the guidance of many people who have contributed to this research.To begin with, I would like to express my gratitude to my supervisor, Kim Ittonen, for allthe encouragement, support, leadership, time and patience. As a supervisor, he provided a platform of learning and conducting an accounting research and he literally made theimpossible possible, providing the required elements of this thesis.Moreover, I would like to express my immense gratitude to Joakim Åström, AndreasRinzen, Johan Petersson, Angar Torscha, Auditors X, and Auditor- Z for their time,guidance and devotion for replying to the questionnaires.I finally forward my acknowledgement to prof. Stefan Sundgrun and all those whocontributed to making this paper a success.I hope all readers enjoy reading the study.Kemal A. Endeshaw

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