122 uppsatser · sida 2 av 9
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 …
Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
Problem: That the stakeholder’s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors …
… 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 …
En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen
… paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement …
<em></em> <em>Tillämpning av Defining Issues Test </em>
… paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement …
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 …
Har revisionen spelat ut sin roll i mindre företag?
… 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, being unbiased, is not what is of greatest importance for the credit …
… 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 …
en identitetskonflikt i revisorers vardag?
… control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues …
Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott
… each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ”can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different …
… the auditor contributes with guidance. We used qualitative interviews of three auditors and the owners of three companies to investigate the relation between the auditors and the companies. We found and describe a number of aspects that distinguish the auditor’s role in the …
Ett yrke och en verksamhet i förändring?
… ago and how the view of the area is today. Our comparison is based on internal auditors? as well as external auditors? perspectives from then and now as well as some approaches from managers. This, in combi-nation with some theories about what the internal auditor’s role and …
… the auditor’s network in small auditing firms. Their study concluded that auditors in small firms are depended on an external network, because the firm does not have access to this special knowledge. During this study we therefore expected to find a difference between the …
