112 uppsatser · sida 4 av 8
Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up …
Utvärdering av ett verktyg i det systematiska miljöarbetet
… shows that not more than 20 % of the authorities perform environmental audits. This study aims to investigate the authorities? view of internal environmental audits, the incentives of performing them. It also investigates if the environmental audits contribute to continuous …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature …
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
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 …
Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att …
… major reconstruction. In this master thesis project presented here, an energy audit was performed and energy efficiency measures was proposed for an existing building located at Järfälla, Stockholm. The property belongs to SAAB - Defence and Security. They have an internal …
Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
Revisionsberättelsens roll i bekämpandet av ekonomisk brottslighet
Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies …
Analys av framtida energisystem
… sources within their own premises.The report's aim is to create an energy audit of Wapnö’s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company’s climate footprint could change. The report also …
Visar den resultat och ställning?
… today there is no cooperation through any branch organization. Instead the auditor has great influence on the design of the annual report. It should be of interest for branch organizations to take part of the development of good accounting practice (god redovisningssed) to …
En studie kring skillnader mellan granskade respektive icke granskade företag
The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
… reliability, comparability and consistency, has been analyzed with independent auditors perspective on the subject. Method: This study has been carried out partly with a quantitative study of the real estate companies? financial reports and partly with a qualitative study …
en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
… all the corners of the Earth. The ones who have answered are big companies, auditors, and private persons such as a professor in economics but also experts and standard setters from different countries. Initially there will be a short report for the theories and standards that …
