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Title: The auditor’s recommendations to small businesses in the choice of K2 and K3 Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a …
… kan lösa dessa problem. _________________________ In the public debate, the auditor independence is often discussed and how that might be affected by his role as a counsellor to and auditor of a company. We wanted to examine in what areas the auditor contributes with guidance …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a …
ABSTRACT The auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor’s independency and decreasing the legitimacy towards the auditors. One example is the …
… 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 with improvements in company’s processes. Theory has shown that a qualified and competent auditor can …
Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.
… 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 with improvements in company’s processes. Theory has shown that a qualified and competent auditor can …
Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?
… scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated …
Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the …
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 …
… examines the expected impact of the statury audit exemption in Sweden from an auditor perspective and any conscious changes made on the accounting firms to meet the abolition. The theoretical framework is divided into three parts where the first deals with the concept of audit …
The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is …
ABSTRACT 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 …
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 …
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 …
En handbok för integrerade internrevisioner
… internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were …
