oru.sePublikationer
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Revisorsrollens förändring: Efter ett eventuellt avskaffande av revisionsplikten
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2008 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
Abstract [en]

Abstract

Title: The change of the the role of the auditor after the removal of the statutory audit.

Seminar date: January 18th 2008

Course: Master thesis in Buisness Administration, 15 ECTS

Authors: Silvia Ayoub, Michael Josefson, Bachar Malaki

Advisor: Olle Westin

Purpose: The purpose with this thesis is to explain and understand how the the role of the auditor will change after the removal of the statutory auditor in small limited companies.

Methodology: As we among other things intended to explore new theory we have chosen to use an inductive character. We have also tried to compare the view of theory with the empirics. The thesis is based on a qualitative approach as we intended to do a reasearch on the change of the auditrole by interviewing four auditors and a bank official.

Theoretical perspectives: In able to understand the auditroleby how it works today we have used relevant theory that discuss the chosen subject in a deepdrawing way. We had it then as a base when we did the research of the changes of the the role of the auditor after the removal of the statutory auditor in small limited companies.

Empirical foundation: The base to our interviews has been our theoretical framework. We have used our theoretical framework to formulate relevant questions in order to get as much adequate information as possible from our respondents. By picking the chosen respondents we have tried to cover all important areas in thesis. This is why we chose four auditors that is well-grounded in this subject, and a bank official.

Conclusions: The statutory audit will disappear and will instead be controlled by the demand of the audit. This kind of audit will probably change the role of the auditor. The auditor

will be able to move more freely in the company that he audit. This will make auditor able to offer other sorts of services to his clients, consultingservices etc.

Place, publisher, year, edition, pages
2008. , 61 p.
Keyword [sv]
Revisorsrollen, god revisorsed, god revisionssed
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-4965ISRN: ORU-ESI/FEK-D--08/0017--SEOAI: oai:DiVA.org:oru-4965DiVA: diva2:139270
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-03-09 Created: 2010-03-09Bibliographically approved

Open Access in DiVA

No full text

By organisation
Swedish Business School at Örebro University
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 149 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf