737 uppsatser · sida 9 av 50
Vad innebar bytet från Revisionsprocessen för revisorerna?
… inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS. Tidigare utfördes revision i Sverige under vad som då …
Verkligt värde -vs- Anskaffningsvärde
… value their real estates to real value respectively to acquired value, how the auditors way to present is effected and which effects it has brought on the earlier account. The possibility of valueing to real value has however brought some complications, but still are these …
… group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the …
… Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality. There are also some bugs in the system that needs to be corrected. The result of the audit states that the …
… och som arkitektur. Det innebär att formulera vad en plats är och hur dess auditiva och visuella arkitektur intervenerar, det vill säga agerar mellankommande eller förmedlande mellan iscensatta ljud, lokalitetens egna ljud och dess landskapbild. Jag intresserar i denna studie …
förslag till hur Sigill Kvalitetssystem AB kan arbeta för en god djurvälfärd på certifierade gårdar
… investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way. You can …
vikten av pedagogiskt ledarskap för att <br /> tillgodose elevers olika lärstilar
Syftet med uppsatsen var att visa hur elever med lärstilarna visuell, auditiv, kinestetisk/taktil (VAK) beskriver ett pedagogskt ledarskap som gynnar deras lärstilar. Uppsatsen besvarar syftet genom en empirisk undersökning om ledarskap. Studien genomförs bland …
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 jämförelse mellan två kliniska instrument : En experimentell studie
… jämförelse gjorts mellan Interacoustics Eclipse och GSI Audera i samband med Auditory Steady-State Respons (ASSR) mätningar. Syftet med studien var att undersöka ASSR som metod, att utvärdera dess tillförlitlighet i jämförelse med tonaudiometri för personer med normal hörsel …
… scientists at the company ”Forskningsbolaget”. For this purpose an Information Audit was carried out using both interviews with six managers and a questionnaire, which was sent out to the entire population of 213 scientists. After finding out what information the scientists use …
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 …
… i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the …
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
… i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on …
… can meet the required criteria. This is to create a useful basis for the audit by the Customs Board. The data collection and gap analysis carried out results in that a number of critical and less critical gaps are identified. An example of the gaps which were identified is a …
