149 uppsatser · sida 2 av 10
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 …
en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
… its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to …
<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 …
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen …
design och implementation
… av oönskade händelser. Vi inriktar oss på olika metoder för att applicera auditing så det går att spåra hela händelseförlopp. Vi undersöker vilka vitala delar en auditlogg ska innehålla, utifrån SANS policy för auditing. Vi designar och implementerar ett ramverk för auditing och …
Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our …
spelar det egentligen någon roll?
… society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to …
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 …
små och medelstora revisions- och redovisningsbyråers syn
… the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements …
Revisionsberättelsen i ny internationell kostym
… i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella …
… paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings …
… Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007 Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS) Authors: Maja Dragicevic and …
… 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 …
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 …
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 …
