122 uppsatser · sida 7 av 9
… actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a …
SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going …
utifrån ett organisationsteoretiskt perspektiv
… weak response of K2. The conclusion is that small companies are dependent of auditors and accountants when it comes to accounting. They lack knowledge about accounting, instead they purchase the service externally. The audits and accountants are in turn affected by the public …
Vem finner nytta med den?
… significant correlations between the boards ownership, Audit Bureau, female auditors, institutional and foreign owned corporations, the corporations profitability, type of business, stock-exchange lists and the number of deviations which the corporations does and on some of the …
En studie om styrelsens, aktiebolagets och revisorns påverkan
… the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports. Purpose: The overall purpose is to examine …
Den etiska resonemangsförmågan hos studenter
… the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an …
… position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed. Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing. One advantage of the audit …
… the case of loans to small businesses. The thesis is primarily aimed towards auditors, lenders and small businesses.
En studie av hur revisorerna skapar förtroende hos intressenter
På senare tid har finansiella skandaler fått ett allt större utrymme i media, vilket skapat en debatt bland allmänheten och näringslivet om revisorns förtroende. Revisionsbranschen utgör en av de viktigaste grundstenarna i samhällsekonomin och ett minskat förtroende för dem är …
en studie utifrån revisorernas perspektiv
Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalité Metod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod …
En studie som undersöker personalens bemötande av patienten vid måltiden på ett svenskt sjukhus
… not seen as a problem in this context. Furthermore the increase in workload of auditors is a most probable consequence of an eventual decoupling whilst Skatteverket won’t be affected in the same extent.
En undersökning bland föräldrar med barn 0-5 år i Uppsala kommun
… not seen as a problem in this context. Furthermore the increase in workload of auditors is a most probable consequence of an eventual decoupling whilst Skatteverket won’t be affected in the same extent.
Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning
… not seen as a problem in this context. Furthermore the increase in workload of auditors is a most probable consequence of an eventual decoupling whilst Skatteverket won’t be affected in the same extent.
… The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap …
… to both increasing and closing the expectation gap. A misdirected focus on auditors sometimes occurs in corporate scandals and the investigation takes too long time when an auditor is reported.
