The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Energy awareness is growing among the Swedish population and a one­?to­?two-family dwelling can save energy. The purpose of this paper is to design a tool that helps these home owners reduce their energy costs.The paper develops a model that gives them an indication of how much energy they can save. For the majority of homeowners, the next step in the quest to reduce theirs is most likely an energy audit. Therefore, information to help home owners to get a good energy audit performed is included in the model.A prototype running the operating system iOS is created and validated against existing models, as well as an energy audit. .

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Detta arbete är en undersökning av hur vi som musiker idag kan gynnas i vårt musicerande av att studera historiska instrument. Frågeställningarna är ?Kan jag som musiker idag dra nytta av att skaffa mig teoretiska och praktiska kunskaper om historiska instrument?? och ?Hur mycket hänsyn vill jag ta till hur verken ursprungligen kan ha låtit när jag spelar dem på ett modernt instrument??. Undersökningen utfördes från två olika håll, dels genom jämförande av inspelningar av samma verk på historiska och på moderna instrument och dels genom att själv genomföra en av skolans projektveckor på historiskt instrument, i mitt fall naturhorn. Resultatet blev att jag fick en djupare förståelse för hur den klassiska musiken lät när den skrevs och att jag fick ett bestämdare ideal för hur jag anser att den bör framföras idag.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In this survey I have been trying to find out which factors influence the students? choice of instrument. I hope to, through the results, gain knowledge about how to reach interested students in my future work as a trombone educator.I have let 15 students that have played trombone in the County Music Academy one to three years, answer my inquiry concerning their choice of instrument. The students? parents were also asked to give an explanation to what they think made their child play the trombone and whether they tried to influence their child in the choice of instrument.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

This thesis report describes the development of concepts regarding how weight can be reduced to the analytical instrument Biacore 4000. This thesis has resulted in five different concept proposals, all of which is solutions to reduce the instrument's weight.The thesis started with a pre-study where the instrument's structure and function were studied using both Solid Works, the opportunity to study the instrument in real life were also possible done. During this phase, a weight study was conducted as well, in which the instrument's weight distribution was studied and mapped.Following the initial phase, the work proceeded by developing concrete concepts to reduce the weight of the instrument where focus mainly was on the two cabinets. In addition, another two concepts were revealed, both with a more general approach.At the final phase of the thesis, the concepts were compiled and evaluated among themselves and the initial instrument.The thesis resulted in a study of the instrument's structure and weight distribution, with suggestions on how weight may be reduced for the instrument.The result factors such as materials, and manufacturing were aspects that were taken into consideration.At the final section of the report, suggestions for further work in which different aspects are discussed can be found..

The main purpose of this study was to translate Stuttering Severity Instrument 3 and to evaluate its reliability and validity. Five speech-language pathologists assessed 35 adults who stutter with this assessment tool. Overall the results showed a very high inter- and intrarater reliability. A highly significant correlation between Stuttering Severity Instrument 3 and ratings of severity, made by the speech-language pathologists, strengthen the validityof Stuttering Severity Instrument 3. No correlation was found between the total score of Stuttering Severity Instrument 3 and the self-report measure Overall Assessment of the Speaker's Experience of Stuttering, whichindicates a lack of social validity in Stuttering Severity Instrument 3.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.