272 uppsatser · sida 4 av 19
- en följd av ett långvarigt samarbete mellan en revisor och ett litet ägarlett bolag?
… in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of …
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 …
… of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a …
… 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 …
… this study was to investigate differences between monotich and dichotic 40 Hz Auditory Steady-State Response (ASSR) with Interacoustics Eclipse.DesignThe aspects studied are test duration, relation be¬tween ASSR and behavioural thresholds (BT), reproducibility and correlation …
-en studie om revisorers beaktning av fortsatt drift
An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that …
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 …
<em>Påverkan ur kreditgivares perspektiv. </em>
… Lennart Bogg. Key words: Abolition of mandatory auditing, optional audit, auditor, audit. Title: The role of audit in a credit review - impact from the creditor's perspective Background: As of November 1st2010, auditing became optional for micro companies in Sweden. This leads …
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 …
Test for Auditory Comprehension of Language -3 is an American picturebasedtest developed to examine children’s auditory comprehension of language.The aim of the study was to create a translation and to examine if the test wouldcontribute to the information about a child´s …
… between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners …
Har revisionen spelat ut sin roll i mindre företag?
… it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function …
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during …
This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was …
… this paper, a navigation support approach for speech-only interaction based on auditory icons for room-based designs is presented, i.e. naturally occurring sounds that have a natural mapping to the system's underlying design metaphor. In contrast to many recent investigations …
