Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

Väpnade aktörer, terrorism och illegal handel (med människor, narkotika och vapen) är alla företeelser som, i varierande omfattning, florerar i fallerade stater. Dessa företeelser återfinns inte minst i Colombia, som trots det inte bedöms vara fallerad.Uppsatsens syfte är att påvisa behovet av kvalitativa och kontextspecifika studier, då vår förförståelse är att analyser av fallerade stater, som bygger på kvantitativ forskning, missar orsaksperspektiven. För att göra detta prövas två teorier (Rotbergs kvantitativa och Buzans/Holstis kvalitativa) på fallet Colombia.På grund av att Rotbergs teori har en lägre validitet och inte förklarar vad som ligger bakom staters interna problem, kan Colombias situation mest framgångsrikt förklaras utifrån Buzans/Holstis teori. Buzan/Holsti missar dock flera för, Colombia centrala aspekter, som går under benämningen ?the Hidden Form of State Failure?.Nyckelord: Fallerade stater, Rotberg, Buzan/Holsti, Colombia, ?the Hidden Form of State Failure?..

The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

- To be trapped in a roller-coaster That ?s how some of the patients are describing the situa- tion of living with heart failure. To be stuck in their home not knowing if they will have to seek care today and not knowing if they will have the energy to attend that birth- day party later this week.Each year 2-3% of the Swedish population are diagnosed with heart failure, which results in 30,000 new individu- als with the disorder. Cardiovascular disease is rapidly in- creasing in the world and before 2030, people with heart failure will increased by 100%. Our improved living condi- tions and better health have allowed us to grow older and made us more dependent on other types of care, care at home.Today the patients are only looking for changes in weight and if they have excessive water in their body.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt syfte. I denna del ska framgå vilken metod har använts för att utföra studien, hur data har samlats in, analyserats och redovisats.Resultat & slutsats: Vi har kommit fram till att många företag kommer att skrämmas till att välja revision, men den största delen företag är oberoende av förslagen. Oberoende av fråga tenderade svaren att se likadana ut.Förslag till fortsatt forskning: Det förslag som vi har till fortsatt forskning är vad de olika intressenterna kommer att vilja ha för finansiell information då frivillig revision gäller. Uppsatsens bidrag: Denna uppsats ger läsaren en indikation på hur företagen resonerar kring de lagförslag om åtgärder mot skattefel som en utredning på uppdrag av regeringen har utfört..

The construction industry is often criticized to be an industry of narrowness and slow of change. The traditional construction process is considered to create gasps of inferior quality, delays and increase of disputes. Meanwhile, productivity is lower compared to other industries and the prices are increasing. In this debate, it has been assumed that the reported figures are monitoring a reflection of reality, but there might be an error in the statistics which suggests that the focus is at the wrong place. A study of the monitoring and the measurements of the results are to consider, instead of spending time and resources on issues and actions The Last Planner System is an executive planning tool which creates a predictable workflow and creating value throughout all the different stages.

The aim of this thesis is to compare the effectivity of using a natural language and a controlled vocabulary when performing subject searches in the bibliographic database LISA Library and Information Science Abstracts. 20 topics were created and for each topic two searches were made, one by using a query formulated with natural language directed to the abstract field and the other one by using a query formulated with descriptors from the thesaurus in LISA directed to the descriptor field. The average relative recall amounted to 64,8% for the AB-queries and 54% for the DE-queries. Failure analysis showed that the majority of the relevant documents not retrieved by AB-queries could have been retrieved with other query terms, such as synonyms. In a natural language there are many different ways of expressing a topic, and this tends to have a negative effect on retrieval effectivity.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..