122 uppsatser · sida 6 av 9
… The answering frequency was 25 % for the head of the offices and 50 % for the auditors in our survey. The result may be of use for the auditing firm because the result shows among other things what make them stay and which strategies that is effective. The dissertation is …
hur ser det ut och vilka är <br /> svårigheterna?
Ett av de viktigaste kriterierna vid revision är att den granskande revisorn agerar oberoende. Åsidosätts oberoendet kan det innebära negativa konsekvenser för revisionskvaliteten. Den här uppsatsens syfte är att beskriva hur revisorerna arbetar med oberoendet samt i vilka …
… råd om styrning och kontroll av finansiella företag, The Institute of Internal Auditors riktlinjer för internrevision samt annan lagstiftning och reglering som indirekt påverkar bankernas internrevision. Vår undersökning visar att det finns stora likheter i utvecklingen av …
… auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable …
Internrevision i svenska storbanker
… allmänna råd någon större funktion då de precis som The Institute of Internal Auditors standarder och Svensk kod för bolagsstyrning bygger på ett COSO-tänkande. Uppsatsens slutsatser är att bankernas internrevision har stora likheter och är komplex. Svensk kod för bolagsstyrning …
s definition: en fallstudie inom bankbranschen
… väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999. De upplever att de syften och förhållningssätt som är uppställda i definitionen uppfylls på ett tillfredställande sätt. Endast den konsulterande delen som vissa av aktörerna anser kunna …
Teoretisk grund och praktisk betydelse
… construction companies that engage in these sorts of construction contracts, auditors, analysts and an accounting expert have been done. The study concludes that the theoretical base for zero recognition is found within conservatism and reliability over relevance. This is even …
… (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in …
… During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make …
En studie av konkursdrabbade företag i Skåne län
… during the period 070401-080331. The result of the study highlights that auditors in Skåne have been given adverse options in the majority of the cases but should instead have been given more remarks regarding going-concern. Furthermore the study indicates that larger accounting …
… and how this may come to change the formal requirements when graduating auditors.
en studie av avskaffandet av revisionspliktens påverkan på tjänsten revision
… company he is revising. Boundaries are also set up towards other services the auditors may supply to their clients. The authors find that the service of auditing is facing a number of changes, both in the short run and in the long run. To start with, which also in part follows …
… communication. Competence is a key word, and cooperation between a company's auditors is essential. Risks are minimized primarily by constantly monitoring and updating systems and processes.
… communication. Competence is a key word, and cooperation between a company's auditors is essential. Risks are minimized primarily by constantly monitoring and updating systems and processes.
… The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an …
