Revisorns relation till klienten - konsekvenser för revisionskvaliteten
(2020) FEKH69 20201Department of Business Administration
- Abstract
- Purpose: The purpose of this essay is to examine the different relationships between the auditor and its clients and how this relationships affects the quality of the audit.
Theoretical perspectives: The theoretical framework is based on a description of
relationships based on Duff (2014) and a description of audit quality which is partly based on Tepalagul & Lin (2015) and Wright & Wright (1997). Based on existing theoretical frameworks, the auditors creates a new model, named Relaqual model, which is a model based on how the different relationships between the auditor and its clients affects the audit quality.
Methodology: To conclude the purpose of the essay, the methodological framework is based on a content analysis of various... (More) - Purpose: The purpose of this essay is to examine the different relationships between the auditor and its clients and how this relationships affects the quality of the audit.
Theoretical perspectives: The theoretical framework is based on a description of
relationships based on Duff (2014) and a description of audit quality which is partly based on Tepalagul & Lin (2015) and Wright & Wright (1997). Based on existing theoretical frameworks, the auditors creates a new model, named Relaqual model, which is a model based on how the different relationships between the auditor and its clients affects the audit quality.
Methodology: To conclude the purpose of the essay, the methodological framework is based on a content analysis of various disciplinary cases and legal cases to identify the auditors relationships with its clients and how this relationships affects the audit quality.
Empirical foundation: The empirical foundation is based on an analysis of various
disciplinary cases and legal cases. Based on the empirical material, 12 cases are then analyzed based on the Relaqual model to identify the relationships between the auditor and the clients and how this relationships affects the audit quality.
Conclusions: The majority of the cases that are analysed in this essay indicates that the relationship between the auditor and the clients are either strictly transactional or relational, which affects the quality of the audit either because the technical quality is lacking or because the service quality is lacking. However, the analysis indicates that the transactional relationship can affect both the service quality and the technical quality of the audit. Thus, the
analysis indicates that there is a new connection between the relationship and the audit quality that has not been discovered before. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9022058
- author
- Malmqvist, Livia LU ; Baeckström Rabe, Felicia LU and Tordhag, Johanna LU
- supervisor
- organization
- course
- FEKH69 20201
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Audit-client relationship, audit, audit quality, disciplinary cases, audit failures
- language
- Swedish
- id
- 9022058
- date added to LUP
- 2020-07-10 11:59:25
- date last changed
- 2020-07-10 11:59:25
@misc{9022058,
abstract = {{Purpose: The purpose of this essay is to examine the different relationships between the auditor and its clients and how this relationships affects the quality of the audit.
Theoretical perspectives: The theoretical framework is based on a description of
relationships based on Duff (2014) and a description of audit quality which is partly based on Tepalagul & Lin (2015) and Wright & Wright (1997). Based on existing theoretical frameworks, the auditors creates a new model, named Relaqual model, which is a model based on how the different relationships between the auditor and its clients affects the audit quality.
Methodology: To conclude the purpose of the essay, the methodological framework is based on a content analysis of various disciplinary cases and legal cases to identify the auditors relationships with its clients and how this relationships affects the audit quality.
Empirical foundation: The empirical foundation is based on an analysis of various
disciplinary cases and legal cases. Based on the empirical material, 12 cases are then analyzed based on the Relaqual model to identify the relationships between the auditor and the clients and how this relationships affects the audit quality.
Conclusions: The majority of the cases that are analysed in this essay indicates that the relationship between the auditor and the clients are either strictly transactional or relational, which affects the quality of the audit either because the technical quality is lacking or because the service quality is lacking. However, the analysis indicates that the transactional relationship can affect both the service quality and the technical quality of the audit. Thus, the
analysis indicates that there is a new connection between the relationship and the audit quality that has not been discovered before.}},
author = {{Malmqvist, Livia and Baeckström Rabe, Felicia and Tordhag, Johanna}},
language = {{swe}},
note = {{Student Paper}},
title = {{Revisorns relation till klienten - konsekvenser för revisionskvaliteten}},
year = {{2020}},
}