Auditor Independence is a subject that has been discussed frequently over the past decade. The meaning of auditor Independence is complex and contains both Independence of mind and Independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their Independence.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor Independence. The study focuses on Independence in appearance rather than Independence in fact. The study is based on the current media debate on auditor Independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor Independence when companies buy non­-audit services from its signing auditor.

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.

Auditors have a big role in society. The question of auditor Independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor Independence by increasing profession identification and decreasing client identification.

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.

The purpose of this essay is to examine why some countries in the world decided to support Kosovo?s declaration of Independence in 2008, while others did not. The essay is a type of case study, with Kosovo?s Independence as the main focus. For the purpose of the essay, main focus will be on the United States of America, Russia, China and Serbia.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their Independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s Independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor Independence in every single case.

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..

This thesis compares four relevance feedback methods. The Rocchio and Ide dec-hi algorithms for the vector space model and the binary Independence model and Okapi BM25 within the probabilistic framework. This is done in a custom-made Information Retrieval system utilizing a collection containing 131 896 LA-Times articles which is part of the TREC ad-hoc collection. The methods are compared on two grounds, using only the relevance information from the 20 highest ranked documents from an initial search and also by using all available relevance information. Although a significant effect of choice of method could be found on the first ground, post-hoc analysis could not determine any statistically significant differences between the methods where Rocchio, Ide dec-hi and Okapi BM25 performed equivalent.

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his Independence. The survey was sent by mail to about a hundred accountants.

Abstract   Study: Degree project in teacher education, Advanced level, 15 hpUniversity of Skövde.Title: ?The aim is for them to manage as much as possible on their own? ? a qualitative study of preschools´ indoor environment as a pedagogical tool for the Independence of children.Number of pages: 31Author: Jenny Karlsson, Marie PerssonTuto: Gunvi BrobegDate: 2009-01-28 Keywords: Independence, indoor environment, preschool, pedagouge This study aims at examining the indoor environment of three different preschools as a pedagogical tool for the Independence of children. Is the design of the premises adapted to the height of the children? Can they themselves reach the material they need and is it possible for them to reach their outdoor clothes or do they constantly have to ask for help? In order to acquire a deeper understanding of the different views of the three preschools, the question is asked: what are the pedagogues thoughts of the indoor environment of their own preschool in the perspective of childrens Independence and what affects their choice of furnishing, planning etc? The preschool curriculum clearly states that the children must be given the opportunity to develop their Independence. We have experianced that the pedagogues feel that they are unable to plan the environment as they wish and thus, interest is also pointed towards the question: are there any limiting factors that affect the design of the indoor environment, and, that being the case, which are they? The study is based on qualitative observations and interviews because it is in its interest to discern patterns and categories rather than quantity.

In this essay I will look at the Independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate and see if some subjects are always returning in the agenda for the Independence. The autonomy of the Swedish municipalities is a very important part of the Swedish welfare model. The municipalities handles for example both the primary schools and the social welfare services. Both these institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses.

The Catalan movement of Independence is a well debated subject in Spanish news for the last decade. This thesis aims to examine what kind of identityarguments that spanish versus catalan newspapers make about the Independence movement, in relation to nationalism and national identity. This is to deeper the understanding about the current complex situation in the Iberian Peninsula. The research shows that identityarguments about the Independence movement presented by catalonian newspapers clearly put focus on identifying the ethnic and cultural reasons for the growing nationalism in the region, as well as discussing the political possibilities and obstacles of a sovereign Catalonia. In comparison, the identityarguments presented by spanish newspapers has another view of the situation, where the political aspect of the nationalistic catalan movement, identify the process as defying the Spanish Constitution and challenging the traditional historic unity of Spain.

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.