Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

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.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden.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.

This essay examines the 1962 Swedish parliamentary debate preluding the proposition to introduce a uniform compulsory education for all Swedish children. The proposition aimed at ending the previously heterogeneous educational system and replace it with a more equal and democratic system.A widespread debate ensued, regarding the status of Christian religious education (kristendomskunskap) and its new emphasis on scientific objectivity. This essay will examine the relative position of Christianity within the new uniform school system, as it was articulated by the members of the Swedish parliament. This analysis will be achieved through the use of a discourse analytical study of the parliamentary records, the recorded motions and bills. From these records a substantial disparity in the parliamential members articulation of the concept of Christianity can be ascertained, even within the discourse of an educational regime.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The aim of this study has been to achieve an increased understanding of the meaning of home for people in homelessness. The study is based on texts written by people in homelessness and a qualitative content analysis has been used to process the material. The result has been analysed with an inductive approach, using parts of the analysis method grounded theory. Three aspects of the meaning of home was identified in the texts; control, self-determination and independence. The lack of a home means a major limitation concerning these aspects, according to the texts.

Bakgrund: De stora redovisningsskandalerna som uppstod i början av 2000-talet fick en stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta orsakade striktare riktlinjer och förordningar för revisorerna, både i Sverige och ur ett internationellt perspektiv. Eftersom det är vitalt att revisorn står i en oberoende ställning gentemot sina klienter för att skapa legitmitet i revisionen och mot den externa parten, har det diskuterats kring hur revisorn säkerställer oberoendet gentemot klienten och sin omvärld.Syfte: Syftet med denna undersökning är att få en djupare förståelse om hur revisorerna säkerställer sin oberoende ställning gentemot sina klienter. Vi kommer lägga fokus på fyra stora revisionsbyråer i Jönköping, för att undersöka hur revisorn säkerställer sin oberoendeställning gentemot klienten, samt vilken roll analysmodellen har i säkerställningen av revisorns oberoende och hur konsultationer påverkar oberoendet.Metod: Undersökningen baseras på en kvalitativ studie för att få en djupgående förståelse för respondenternas åsikter och synpunkter på den ställda problemformuleringen. Den primära datan till empirin har samlats in genom intervjuer, där respondenterna har varit revisorer som har en stor inblick i revisionsbranschen.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

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.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

In the decades leading up to the First World War, the Swedish army (as the rest of Swedish society) was greatly influenced by Germany (i.e. subject primarily to Prussian military influence). German equipment was purchased and German training methods and ways of organizing military units were copied. Apart from such easily discernible traces of German influence, the Swedish officer corps - according to earlier research - harboured sympathies for Germany and the German Army. But did the German influences, and the sympathies for Germany, also result in a professional bias ? i.e.

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

Studiens syfte har varit att förklara i vilken utsträckning icke-finansiellt beroende hos revisorer kan uppstå genom revisorernas identifikation med klienter samt undersöka dess effekter på revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan påverkas av professionell identifiering och revisorsrotation. Således har vår problemformulering varit ?Hur identifierar revisorerna sig med sina klienter hur detta påverkar revisorns objektivitet? Hur påverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ?.Det empiriska materialet har samlats in genom en elektronisk enkätundersökning som skickades ut till 1200 godkända och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkäten skickades ut i samband med alla deklarationer.