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Oren revisionsberättelse: En studie om gränsdragning
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]

Title: Adverse audit report – a study of differences in demarcation

Seminar date: 2010-01-14

Level: Bachelor Degree in Business Administration

Authors: Sara Fogelberg, Mona Otterborn

Supervisor: Lars-Göran Thornell

Key words: audit report, adverse audit report, qualified audit report, audit

Aim: The aim of this essay was to examine which factors influences an auditor in the demarcation of the establishment of an audit report.

 

Method: Through semi-structured interviews at one of us chosen location the primary data was collected from representatives of the accounting firms, KPMG, Deloitte and Örlings PricewaterhouseCoopers. Through questionnaire survey primary data has also been collected from the accounting firms in four additional cities in Sweden.  This also included the accounting firm Ernst & Young and smaller accounting firms.

Theory: The theory dealt with was the regulations concerning auditing. Furthermore, stakeholder theory, agency theory and previous research have been used.

Conclusions: In this essay we have found that there were differences but these were between the individual auditors rather than systematic. The differences thus lie with the individual and not in either location, gender or any other characteristic/variable.

 

 

Place, publisher, year, edition, pages
2009. , 50 p.
Keyword [sv]
revisionsberättelse, oren revisionsberättelse, revision
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-9509ISRN: ORU-HHS/FEK-GK-2010/0035--SEOAI: oai:DiVA.org:oru-9509DiVA: diva2:291277
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-06 Created: 2010-02-01 Last updated: 2017-10-18Bibliographically approved

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