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Rådgivning, oberoende och kvalitet vid revision


Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor. Method: Interviews were preformed with Chief financial officers from four companies, together with each company's auditor and head of quality from the audit firm. Conclusion: The conclusion is that there are no conflicting interests from auditing and consulting in small companies. Receiving advice is on the contrary what smaller companies perceive as quality in employing an auditor. For the auditor to give advice therefore grants advantages to all stakeholders.

Författare

Stefan Andersson Maria Johanson

Lärosäte och institution

Linköpings universitet/Ekonomiska institutionen

Nivå:

"Magisteruppsats". Självständigt arbete (examensarbete ) om minst 15 högskolepoäng utfört för att erhålla magisterexamen.

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