272 uppsatser · sida 3 av 19
Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor’s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since …
… 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 purpose with this study is to find out how …
… and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish. Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the …
… etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s …
En jämförelse mellan företag som reviderats av Big Four och företag som reviderats av någon annan revisionsbyrå
… to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that …
En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer’s and an assurer’s perspective. Empirical data was analyzed using a …
små och medelstora revisions- och redovisningsbyråers syn
… In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority …
… as well as what consequences negative publicity may have for the individual auditor. Aim: The aim of the study is to create an understanding of the audit industry’s relation to the media as well as to describe and analyze how mass media’s coverage is affecting the audit …
Vid valet av K2 eller K3-reglerna
… between the business management and the accounting consultant and/or the auditor. We used the trust theory because a lot of the companies outsourced both their ongoing accounting and/or their financial statement, the companies don’t always think that competence is within 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 …
En studie om revisorers obenägenhet att anmäla sina klienter vid ett misstänkt bokföringsbrott
Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar …
En studie ur revisorns perspektiv
Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing. Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for …
företagarnas perspektiv
… of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey …
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 …
… purpose is also to define what customers perceive as quality in consulting an auditor. Method: Interviews were preformed with Chief financial officers from four companies, together with each company's auditor and head of quality from the audit firm. Conclusion: The conclusion is …
