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En jämförande studie om regelverket för revisorns oberoende
… condition for the maintenance of confidence towards the audit function is the auditor’s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge …
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
… was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more …
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
… have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit …
Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve. One of the traits that are encouraged with …
… of the fact that companies purchase non-audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor …
… have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the …
Hur kan revisorer göra för att visa sitt oberoende?
Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the …
… 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 …
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 …
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 …
innan och efter avskaffandet av revisionsplikten
… who question the audit profession and discussions have been held regarding the auditor's independence and objectivity. Nov. 1, 2010 abolished the audit requirement for certain companies. Purpose: The purpose of this study is to describe and analyze the role of the auditor - the …
… 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor’s report as a proof of quality of the accounting and the financial reporting. The …
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 …
en historisk skildring utifrån skandaler inom näringslivet
… with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information. Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each …
… accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% …
