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Redovisningens tillförlitlighet utan revision?
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Many decisions, contracts and even the company’s taxes are based on accounting. This taken together places high demand on the accounting to be correct. It is the auditor who assures the quality of the accounting by correcting it. Some of the errors that occur are corrected during auditing so that they never appear in the financial reports. As a result of an EU-directive, dismissal of the audit requirement for smaller corporations is now being proposed. What will happen with the errors and the accounting if the companies discontinue the auditing?

 

The purpose of the essay is to report on some of the errors corrected during audit and therefore may not show up in the audit report. The seriousness and consequences of the errors will be illustrated through interviews with companies and auditors.

 

We have investigated which errors are commonly corrected during the audit process through qualitative interviews with four auditors. We have further investigated which errors the respondents consider serious and which the consequences may be. We have limited this “error list” to nine errors that have been presented to the accountants of ten companies. They have given us their opinions about the seriousness and consequences of the errors.

 

As a result of this study we have found that there are a number of errors that are corrected during the audit process today and therefore do not show up in the final financial reports. Some of these errors affect the reliability of accounting. The errors that most of the respondents find serious are connected to tax issues. These errors resulted according to most respondents in consequences such as incorrect tax payments. Other errors affected the reported gain or loss of the company which can lead to a view of the company that is not true and fair and thereby erroneous decisions by investors and others concerned.

Place, publisher, year, edition, pages
2009. , 43 p.
Keyword [sv]
tillförlitlighet, redovisning, revision, avskaffande, revisionsberättelse, fel
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-7653ISRN: ORU-HHS/FEK-GK-2009/0006--SEOAI: oai:DiVA.org:oru-7653DiVA: diva2:229012
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2009-09-10 Created: 2009-08-10 Last updated: 2009-10-28Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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