The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Introduction: The work process of a consultant can be divided into five different stages, where the entry stage is the most important when linking the subject to legitimacy. A great deal of research regarding legitimacy exists, although within areas outside of consulting. Through examining consultant's and potential client's perception of what legitimacy is and how it is created we can determine the importance of the phenomena in building a business relationship between these parties. Research question: How does legitimacy arise between a consultant and a client in the entry stage of a work relationship? Purpose: The purpose of this study is to develop a deeper understanding of how legitimacy is created in the initial stage of a new consultant/client relationship. We also intend to examine the qualities and circumstances which lead to a consultant to acquire an assignment. Method: We have, from an inductive approach of research, collected empirical data in order to gain a deeper understanding of legitimacy in the initial stage of a consultant/client relationship.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

The aim of this research was to examine how the relationship between consultants and their customers can increase the value for the customer and to see how consultants can act to gain closer relationships with the customers. An empirical study has been performed through case studies with a consultant and six customers to the consultant. The theoretical areas for the analysis are customer value and relationship development between seller and buyer. Our conclusions of the research were that values for the customers are increases with closer relationships. The increased value lays in lesser uncertainty when repurchasing.

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..