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Vilken betydelse har relationen?
Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor’s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that …
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 …
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 …
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 …
… 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 …
… on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley …
Vilka faktorer beskriver valet?
This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our …
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 …
The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the …
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 …
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 …
… on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley …
