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Förväntningsgapet - Revisorn och revisionspliktiga respektive inte revisionspliktiga småföretagare

Hrustic, Ajdin LU ; Kjellberg, Isa LU ; Miskic, Murisa LU and Stilling, Maria LU (2016) FEKH69 20152
Department of Business Administration
Abstract (Swedish)
Syftet med uppsatsen är att undersöka förväntningsgapet mellan småföretagare och deras revisor, med grund i uppfattningen av revisorns roll, samt att se om det ser annorlunda ut för småföretagare som frivilligt använder revisor eller som enligt lag ska ha revisor.

Metoden i denna uppsats består av en kombination av en kvantitativ och en kvalitativ metod, Mixed Methods. En kvantitativ enkät samt kvalitativa intervjuer har använts.

Teorin som är använd i denna uppsatsen består av lagar, regler och uttalanden om revisorers arbete. Teorin består också av litteratur om förväntningsgapet, revisorns roll i samhället och den Nordiska Standarden.

Empirin består av småföretagare som fick svara på en enkät samt intervjuer med revisorer.... (More)
Syftet med uppsatsen är att undersöka förväntningsgapet mellan småföretagare och deras revisor, med grund i uppfattningen av revisorns roll, samt att se om det ser annorlunda ut för småföretagare som frivilligt använder revisor eller som enligt lag ska ha revisor.

Metoden i denna uppsats består av en kombination av en kvantitativ och en kvalitativ metod, Mixed Methods. En kvantitativ enkät samt kvalitativa intervjuer har använts.

Teorin som är använd i denna uppsatsen består av lagar, regler och uttalanden om revisorers arbete. Teorin består också av litteratur om förväntningsgapet, revisorns roll i samhället och den Nordiska Standarden.

Empirin består av småföretagare som fick svara på en enkät samt intervjuer med revisorer. Enkäten och intervjuerna rör framförallt revisorns roll och förväntningsgapet.

Resultatet i uppsatsen visar på att revisorn har en betydelsefull roll, då deras arbete ska bygga förtroende i samhället. Undersökningen observerar vidare att det finns ett förväntningsgap mellan klienter och revisorer angående vad revisorns arbete ska omfatta. Dock råder det ingen större skillnad mellan revisionspliktiga och inte revisionspliktiga företagare när det gäller förväntningar, det beror snarare på revisorn och dennes prestation av regelverket. De olika förväntningar som ställs på revisorer hanterar revisorn genom kommunikation med klienterna. Studien påvisar att kommunikationen bör förbättras och effektiviseras eftersom det råder olika uppfattningar hos klienter om revisorns arbete. (Less)
Abstract
The purpose of this paper is to investigate the expectation gap between small business owners and their auditors, on the basis of the perception of the role of the auditor, and to see if it looks different for small business owners that voluntarily use the auditor or are required by law to have an auditor.

The method in this paper consists of a combination of quantitative and qualitative methods, mixed methods. A quantitative survey and qualitative interviews have been used.

The theory that have been used in this paper consists of laws, rules and statements regarding the auditors' work. The theory also consists of literature on the expectation gap, the auditor's role in society and SASE.

The empirical data consists of small firms... (More)
The purpose of this paper is to investigate the expectation gap between small business owners and their auditors, on the basis of the perception of the role of the auditor, and to see if it looks different for small business owners that voluntarily use the auditor or are required by law to have an auditor.

The method in this paper consists of a combination of quantitative and qualitative methods, mixed methods. A quantitative survey and qualitative interviews have been used.

The theory that have been used in this paper consists of laws, rules and statements regarding the auditors' work. The theory also consists of literature on the expectation gap, the auditor's role in society and SASE.

The empirical data consists of small firms that responded to a survey and interviews with auditors. The questionnaire and the interviews primarily concerns the role of the auditor and the expectation gap.

The results in this paper shows that the auditor has an important role, since their work aspires to build trust in the community. The study further notes that there is an expectation gap between clients and auditors regarding what the auditor's work should include. There is not much difference between business owners that are required to have auditors and those who voluntarily use auditors in terms of expectations, it rather depends on the auditor and his performance of the framework. The auditors handles the different expectations placed on them through communication with the clients. The study demonstrates that the communication should be improved and become more efficient as the views about the auditors work differs between different clients. (Less)
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author
Hrustic, Ajdin LU ; Kjellberg, Isa LU ; Miskic, Murisa LU and Stilling, Maria LU
supervisor
organization
course
FEKH69 20152
year
type
M2 - Bachelor Degree
subject
keywords
Förväntningsgap, Klient, Revisor, Småföretagare, Nordiska Standarden
language
Swedish
id
8567348
date added to LUP
2016-03-16 14:37:48
date last changed
2016-03-16 14:37:48
@misc{8567348,
  abstract     = {The purpose of this paper is to investigate the expectation gap between small business owners and their auditors, on the basis of the perception of the role of the auditor, and to see if it looks different for small business owners that voluntarily use the auditor or are required by law to have an auditor.

The method in this paper consists of a combination of quantitative and qualitative methods, mixed methods. A quantitative survey and qualitative interviews have been used.

The theory that have been used in this paper consists of laws, rules and statements regarding the auditors' work. The theory also consists of literature on the expectation gap, the auditor's role in society and SASE.

The empirical data consists of small firms that responded to a survey and interviews with auditors. The questionnaire and the interviews primarily concerns the role of the auditor and the expectation gap.

The results in this paper shows that the auditor has an important role, since their work aspires to build trust in the community. The study further notes that there is an expectation gap between clients and auditors regarding what the auditor's work should include. There is not much difference between business owners that are required to have auditors and those who voluntarily use auditors in terms of expectations, it rather depends on the auditor and his performance of the framework. The auditors handles the different expectations placed on them through communication with the clients. The study demonstrates that the communication should be improved and become more efficient as the views about the auditors work differs between different clients.},
  author       = {Hrustic, Ajdin and Kjellberg, Isa and Miskic, Murisa and Stilling, Maria},
  keyword      = {Förväntningsgap,Klient,Revisor,Småföretagare,Nordiska Standarden},
  language     = {swe},
  note         = {Student Paper},
  title        = {Förväntningsgapet - Revisorn och revisionspliktiga respektive inte revisionspliktiga småföretagare},
  year         = {2016},
}