Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The librarian profession is dominated by women. The aim with this essay is to find out howmen and women in this field get on together, and how they experience their psycho·social work situation bearing this in mind. Are there any advantages or disadvantages being a woman or a man in this profession? What do the librarians think about the future? Men and women working at five different public libraries, where the domination of women is greatest, have been interviewed. The essay is based on their opinions and experiences.The female and male librarian get on well with each other and have a good cooperation.There are not many advantages or disadvantages depending on the sex in the profession, but the image, status and salary would probably be better, if there were more men in the profession.

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..

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

This essay discusses the decision of licensing for nursery and school teachers. In Swedish society there has for a long time been discourse about professionalisation within various industries, including teaching. One strategy towards achieving professional status is official authorisation of a profession, which occurs when a profession obtains licensing. In February 2011, the Swedish government announced the decision that nursery and school teachers would be licensed. This means that only those with an education can be employed as a teacher and obtain that license.

Personal assistants ' descriptions of their own professional role are usually removed for the benefit of users ' description of the profession. The purpose of this study is to investigate how the assistants perceive their profession by providing assistants a possibility to talk about their experiences of the profession. Data has been collected by twelve interviews with active working personal assistants aged 22-57 years. Assistants interviewed have different experiences and working with people with various disabilities. The method used is a qualitative method with a narrative analysis method, where the twelve interviews have been merged into four fictional stories.

During my one year master in pedagogic science, I was frequently given the impression that depicts the pedagogue?s profession as a rather transcendent talent or, more precisely, a matter of having ?it? or not. It seemed to me, as if the communicative part of the teacher?s specialised skill was more or less undefined in the description of what makes the pedagogue a professional pedagogue. On those premisses, I was led to the aim of this study, which is pursuing the very essence of the profession by discussing how five teachers validate their daily work from a habermasian perspective on communication, society and pedagogy.

SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

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..

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

The purpose of this study was to enlighten the views of male social work students on; the social work profession, social work status and their career options. Also, the study aimed at getting these students angles of approach on the fact that they, being men, are a minority group within the profession of social work. Some of the main questions were: Why does not social work as a profession seem to attract men? What about the status of the profession of social work? What were the thoughts of male social work students about this? What advantages or disadvantages did they recognise, being a minority in the profession? The method used in this study was doing separate interviews. All of the interviewed students were convinced that they had a better chance of getting a job.

The aim with this study was to gain an understanding for teaching as an profession, and get a bigger knowledge about the certification of teaching and what it means for the teaching occupations status. To get an answer for this study two methods were used. The first method was a survey with questions that were sent out to working high school teachers in the North of Sweden. The second method was a document analysis of articales from three Swedish dailynewspapers. To analyse the results from this study a theory about professions is used troughout the whole paper.This studies resluts shows that profession as an definition is hard to undestand.