80 uppsatser · sida 4 av 6
<em></em> <em>Tillämpning av Defining Issues Test </em>
… The empirical material shows that the averages of the Swedish public accountants land on Kohlberg conventional level. This means that audi-tors have a relatively high capacity for ethical reasoning. The result also shows that there is no link between participation in ethics …
… 10:11, should all limited companies regardless of size have an chartered accountant or otherwise approved. The purpose of the audit is to create a trust towards the figures that the company shows and also to act as an assurance towards third parties (Collis, 2003; Strenger et …
? En studie kring intäktsredovisning i IT-konsultföretag
… place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews. Study of …
Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt …
- motiv och konsekvens i teori och praktik
… with representatives for the real groups of companies and one with a chartered accountant. The purpose was to clarify the motives that are behind the choice of perspective. The conclusion is that the choice of perspective is not an active choice for the group of companies in the …
Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som …
… this study by interviewing four respondents employed at a number of different accountant firms. We claim that this is the best approach since the regulations can still be considered new and therefore knowledge about it is small among many companies. The information given from …
… support system for companies to detect inaccuracies has been the investigative accountant, but when the duty now will vanish for smaller businesses, we believe that internal control will become even more important to prevent economic crime.
en studie om hur ekonomisk brottslighet kan undvikas genom en intern kontroll
… support system for companies to detect inaccuracies has been the investigative accountant, but when the duty now will vanish for smaller businesses, we believe that internal control will become even more important to prevent economic crime.
Förklaras det mer än vad det följs?
… together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced …
kostnad & nytta
… together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced …
tala är silver, tiga är guld?
Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn’t tell anybody. Since …
hur väl lämnas upplysningar om förvaltningsfastigheters värdering och varför kan detta skilja sig åt?
… and to ensure interpretations of the standard qualitative interviews with accountants has been done. The conclusion is that IAS 40 paragraph 75 is perceived and interpreted similar to the selected companies and there are marginal differences in the interpretation of the four …
Den etiska resonemangsförmågan hos studenter
… ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student …
-en studie om revisorers beaktning av fortsatt drift
… questions. In order to obtain data we interviewed three certified public accountants. In our results and conclusion, we concluded that it is difficult to determine whether an event is more important than anyone else. The explanation is that the objects that the auditor takes …
