122 uppsatser · sida 3 av 9
… its own world extensive interest association, IIA, The Institute of Internal Auditors agency. This association provides a certification that persons that work with internal auditing can undergo. This certification which is standardized around in the entire world, is suitable to …
… are to be expected in Sweden aswell. The interviews also revealed that the auditors will work more with consultation and the number of qualified auditors will decrease while the authorized accounting consultant may have a greater role after the abolition. The survey also shows …
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 …
- En studie om hur revisorer tillämpar lagen om penningtvätt
Abstract Title: Accounting and money laundering, a study on how auditors apply the law on money laundering Date: May 29th 2013 University: Mälardalens University Institution: School of economy, society and technology Level: Bachelor thesis in business economy, 15 credits …
Finns det något samband?
… regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big …
… This model has been empirically tested through the use of interviews with auditors and experts. The results from this study indicate that the use of experts have a positive affect on the auditors perceived comfort. The conclusions drawn indicate, among other things, that the …
Har ett transformativt ledarskap och självförtroende inverkan på valet?
Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business Administration Author: Patrick Fransson, Sara Eskilsson Supervisor: Jan Svanberg …
Hur kan revisorer göra för att visa sitt oberoende?
… of the audited statements. The aim of this Master’s thesis is to examine how auditors can manifest their independence. A qualitative study has been conducted, where interviews with authorized public accountants from ”The Big Four” have been carried out. The main conclusion is …
… 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 …
The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies …
… and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act …
Hur går revisorn, revisionsbyrån och professionen tillväga?
… to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of …
Verkligt värde -vs- Anskaffningsvärde
… value their real estates to real value respectively to acquired value, how the auditors way to present is effected and which effects it has brought on the earlier account. The possibility of valueing to real value has however brought some complications, but still are these …
… aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government’s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit’s …
förslag till hur Sigill Kvalitetssystem AB kan arbeta för en god djurvälfärd på certifierade gårdar
… investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way. You can …
