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innan och efter avskaffandet av revisionsplikten
Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This …
Vilken betydelse har relationen?
Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor’s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that …
En kvalitativ studie av möjliga konkurrensstrategier och hur kommande förändringar påverkar konkurrensen på revisionsmarknaden
Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market Subject: Auditing Tutor: Margareta Paulsson Authors: Per Dahlström and Martin Holmberg Purpose: The …
Finns det något samband?
… examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on …
En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen
Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to …
-en kvalitativ studie om bankernas kreditbedömning av småföretag
… University in Östersund Spring term 2008 Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background & problem: In Sweden the statutory audit …
vad påverkar effektiviteten?
Title: Audit teams ” what affects the efficiency” Authors: Petter Johansson and David Rubin Supervisor: Andreas Jansson Course: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011. Key Words: Audit team, Efficiency, Team Work Background and problem: Theory and literature in …
… In order to find patients with excessive alcohol intake, district nurses use AUDIT. Research shows that health professionals find it difficult to face alcohol abusers in primary care. AIM: The aim is to describe how district nurses work with AUDIT. Method: Semi-structured …
The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have …
En jämförande studie om regelverket för revisorns oberoende
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 …
… 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 …
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 …
En studie om Före Bornholm i förskolorna
Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to …
… the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing …
Title: The auditor’s recommendations to small businesses in the choice of K2 and K3 Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a …
