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… the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the interviews is not to give a general assessment of the type of business as a …
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
… the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the interviews is not to give a general assessment of the type of business as a …
En obefogad oro?
… Through a qualitative research method we have chosen to study how the auditors and their firms will respond to this change. By intervening five insightful auditors from various agencies the issue has been discussed and analysed based on their thoughts and opinions about this …
-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 …
<em>Påverkan ur kreditgivares perspektiv. </em>
… about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an …
… in the animal welfare audits of the Swedish Trotting Association. The auditors need to be well educated and updated on animal welfare standards and legislation and their work needs to be standardized over the country. The protocol and control points need to be updated and web …
… is a relationship between the composition of the boards and the fees for the auditors. Relationships, which could contribute to explaining the effect of the board composition on the audit fee. Results and conclusions: The results of the study demonstrate that the composition of …
Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve. One of the traits that are encouraged with …
kvantitativ undersökning inom revisionsbranschen
… career advancement factors that limit and stimulates the male and female auditors? career ladder. Some advancement factors limited female auditors? career ladder more than a generation.
Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.
… work, reduce and manage errors that may occur in their daily work. Therefore, auditors must know how to handle errors in order to improve efficiency, which can be affected by how leadership is exercised in the workplace. The error climate means being able to act in a manner …
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 …
… Methodology: We have used a qualitative method where we have interview eight auditors. All auditors was authorized auditor, but with different experience and from accounting firms of different sizes. Results: The study shows that the auditor is crucial through its …
En studie om vad som orsakar going-concern varningar för finansiellt belastade företag
… based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants …
Revisorns roll har på senare tid kommit att innefatta mer än att säkerställa de finansiella talensriktighet. En stor del av revisorns arbetsuppgifter handlar om att tillstå sina klienter med alltyp av rådgivning. En följd av revisorns utökade arbetsuppgifter är att det ställer …
… are in place, informal institutions and the need for empowered independent auditors play a crucial role in policy compliance.
