112 uppsatser · sida 2 av 8
En komparativ studie
The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the …
Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies? Subject: 4FE03E ? Master thesis Authors: Alexander Rosén & Martin Karlsson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Key words: Audit firm, audit firm …
… the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards …
Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director …
En statistisk analys
… practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors …
… To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting. Approach: To answer our purpose we carried out …
revisionens betydelse i processen
Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the …
… provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main …
En studie av konkursdrabbade företag i Skåne län
The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company’s financial position. On this basis the audit would contribute to …
… aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government’s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit’s …
En jämförelse mellan företag som reviderats av Big Four och företag som reviderats av någon annan revisionsbyrå
The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other …
Vid valet av K2 eller K3-reglerna
… between the business management and the accounting consultant and/or the auditor. We used the trust theory because a lot of the companies outsourced both their ongoing accounting and/or their financial statement, the companies don’t always think that competence is within the …
Abstract The control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit …
Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.
Abstract The control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit …
En studie om revisorers obenägenhet att anmäla sina klienter vid ett misstänkt bokföringsbrott
Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar …
