19 uppsatser · sida 1 av 2
En kvalitativ studie om socialisering och identifiering inom en revisionsbyrå i Örebro
… describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the …
en studie av avskaffandet av revisionspliktens påverkan på tjänsten revision
… The aim for this master’s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish …
… that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are …
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
… us to the following research question: What is the auditors' attitude towards auditing a company that they also offer a consultancy service? What measures do auditors take to maintain their independence? The purpose of this study is therefore to acquire knowledge about auditor's …
<em>Påverkan ur kreditgivares perspektiv. </em>
Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola. Authors: Jim Hansson, Filip Sahl and Pererik Sewerin. Advisor: Lennart Bogg. Key words: Abolition of mandatory auditing, optional audit, auditor, audit …
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 …
En kvalitativ studie sedd ur fyra revisorers perspektiv
… Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent …
… 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 …
… 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 …
- Att kartlägga ett snabbväxande mindre företag
… market value and international expansion. The summer of 2009 Bactiguard is auditing for an EC-certification, to facilitate CE-marking of their products. This involves transforming into a more process-oriented organisation. Process mapping is a method for describing a business …
The effect of accounting for intangibles
… whether banks are prepared to perform the client’s field research or internal auditing procedures is answered. The empirical research is based on four interviews with credit managers in Sweden, Finland and Russia. The general outcome of the study shows that alternative measures …
Ett verkligt problem?
Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne. Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom …
Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige
… collection of data telephone interviews were made with auditors in the four auditing firms in Sweden; Deloitte, Ernst&Young, KPMG and PwC. The auditors interviewed are specialists in the review of sustainability reports. Our conclusion is that the review process in the …
vad påverkar effektiviteten?
… Swedish audit team's. Efficiency affects how resource-and cost-effective an auditing firm can be while the audit is performed with quality and therefore it is of interest to be examined. Purpose: The purpose of this thesis is to explore and explain what may affect Swedish audit …
En studie om hur revisorer använder sig av experter och bedömningen av deras arbete
… (RS) ut mot de nya internationella standarderna, International Standards on Auditing (ISA). RS har tidigare varit baserade på ISA men med anpassade paragrafer för den svenska lagstiftningen. Numer är ISA den standarden som används i revisionsprocessen för att få en …
