122 uppsatser · sida 1 av 9
En studie om svenska konkursdrabbade aktiebolag
… stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? …
In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature …
Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate …
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 …
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 …
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 …
- en studie ur bankens perspektiv
… for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s. The certified accounting consultant´s role has become more extensive. The auditor and the accounting …
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 jämförande studie om regelverket för revisorns oberoende
… on the Swedish audit market. This study intends to investigate whether Swedish auditors? perception of auditor independence differs from the one of RN. If the views on the regulatory framework differ between the entity that develops it and the profession who practices it, there …
tala är silver, tiga är guld?
… In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities. Some auditors consider these two duties to be in conflict with one another. This specific conflict is very rarely touched upon in other media than …
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 …
Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige
… on the work that the company are supposed to do and this is where the role of auditors come in, to review and provide guidance on designing the report. The area is relatively new and a need for standards in the audit of the sustainability report has increased, there for the …
… the auditor’s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client. The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor’s …
En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-
… years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR …
… after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the …
