122 uppsatser · sida 4 av 9
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
… was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more …
Hur verkligt är det egentligen?
… be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions. The critique that has been shown …
… The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients. Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews …
… on two groups of respondents in our empirical data collection: sports and auditors in sports. We interviewed three sports clubs and four auditors. Results and conclusions: We believe this completed study say that the auditor is an important part of sports associations in Sweden …
Vilken betydelse har relationen?
… are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there …
… than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good. This indicates that there is a …
… not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes …
… interviews with in all ten persons from nine different companies; three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
… reliability, comparability and consistency, has been analyzed with independent auditors perspective on the subject. Method: This study has been carried out partly with a quantitative study of the real estate companies? financial reports and partly with a qualitative study …
en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
… all the corners of the Earth. The ones who have answered are big companies, auditors, and private persons such as a professor in economics but also experts and standard setters from different countries. Initially there will be a short report for the theories and standards that …
… market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different …
… market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different …
… Veronica Öberg Advisor: Eron Oxing Profession of category: Financial analysts, auditors and company lawyers. Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method. The Main Issue: What is of decisive importance …
Påverkansfaktorer vid företagsvärdering
… Veronica Öberg Advisor: Eron Oxing Profession of category: Financial analysts, auditors and company lawyers. Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method. The Main Issue: What is of decisive importance …
spelar det egentligen någon roll?
… profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected. The main purpose of the interviews was to find out what auditors perceive as good quality in the auditing …
