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.

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 purpose of this study is to investigate whether a so-called "Expectation gap" exist between the accounting consultants and their clients. The excistence of an Expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an Expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Title: Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Zetterberg, E. (2015). Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Bachelor thesis in Public Health science.

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.

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.

This essay will discuss the Roman God Janus, as a figure of speech, in four different texts written by Publius Ovidius Naso, Michel de Montaigne, Francis Bacon and Elijah Fenton. The Janus figure could also illustrate the relationship between the past, the present and the future, because of the attributes of looking back and forward, in both space and time, that Janus was said to possess. Reinhard Koselleck's ideas of space of experience and horizon of expectation will be used as an analytical approach, thus creating a dual purpose for this essay. On one hand to understand texts about Janus, which implies an understanding of the changes over time associated with the history of ideas of Janus, and on the other the past's importance in relation to the future, which includes an understanding of Janus via Koselleck's thesis about the change in relationship between experience and expectation.The question formulations are as follows: How has the Janus motive changed over time in the researched texts? How can the literary use of Janus show the changed relationship between the space of experience and the horizon of expectation, and in a wider context between the past and the future? Janus has gone from being a physical presence, as the arcs of the Forum Romanum in ancient Rome, to becoming a tool for authors, one that spans many literary rooms.

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.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

AbstractMy purpose of the investigation is to enter deeply into the knowledge of the Individual plan of the development and to examine how teachers, pupils and parents look at the Individual plan of the development and the purpose of the Individual plan of the development in school. My question of the main problem in this investigation was to examine the expectation on the Individual plan of the development from teachers, pupils and parents and if the Individual plan of the development has been influence the cooperation of parents and the influence of the pupils also how and if teachers, pupils and parents apprehend some kinds of changes.The review of the literature begin with a closer study about our document of control, witch are the curriculum of the compulsory school (Lpo 94), The National Agency for Education General Advice for the Individual plan of the development (2005), a study of the development of the cooperation of the parents and the influence of the pupils under the years of research about it.I have in my investigation used qualitative interview in different forms like the ordinary interview, interview on telephone and focussed group interview with teachers, pupils and parents. The result of my conclusion from the investigation is that the information and the knowledge of the Individual plan of the development are important to be able to increase the influence from the pupils and a different cooperation from the parents in the development of the school with the Individual plan of the development. My examination is small and not generalised but I believe that it still can represent the attitude of the Individual plan of the development. The consequence of the investigation shows that pupils and parents have vague idea of the Individual plan of the development.

Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient..

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.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any Expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Med de nya implementeringarna av ISPS-koden så är det svårt att få en insikt i styrmansyrket. Hur skulle nya studenter veta vad de ansöker till när de vill bli ovan nämnda styrmän.    Syftet med den här uppsatsen är att utreda vad förväntan på styrmansyrket är inom den svenska handelsflottan. Intervjuerna utfördes på tredjeårsstudenter vid en sjöfartshögskola i Sverige angående bilden på styrmansyrket som de fått under sin fartygsförlagda styrmanspraktik. Förväntan jämfördes sedan med den bild de fått under ombordtiden.    Resultaten visade att styrmansyrket inte kan liknas vid något landjobb och att man måste uppleva styrmansyrket för att förstå sig på styrmansyrket..

Children and adolescents without a parent, or other representative, annually come to seek asylum in Sweden. In the work with unaccompanied children there are many actors who have different responsibilities and interaction between these actors is essential to meet the unaccompanied children?s needs. Our purpose with this study was to generate knowledge for professionals for a possible development in the receipt of unaccompanied children. We have conducted a qualitative study, through interviews with eight professionals.