Revisorn och den oberoende relationen till klienten
(2022) FEKH69 20221Department of Business Administration
- Abstract
- Research question: How do auditors maintain their independence in the auditing industry?
Purpose: To study how Swedish auditors relate to independence in the auditing industry and how they work with maintaining independence.
Methodology: The study has been targeted towards authorized and approved auditors and these have been interviewed through an online survey. In the survey, they have been given questions about independence in various forms.
Theoretical perspectives: The Audit profession, Independence, Threats against Independence, The Auditors Act & Analysmodellen.
Results: The study suggested that auditors consider independence to be a key element in their work. Auditors care about maintaining independence and work actively... (More) - Research question: How do auditors maintain their independence in the auditing industry?
Purpose: To study how Swedish auditors relate to independence in the auditing industry and how they work with maintaining independence.
Methodology: The study has been targeted towards authorized and approved auditors and these have been interviewed through an online survey. In the survey, they have been given questions about independence in various forms.
Theoretical perspectives: The Audit profession, Independence, Threats against Independence, The Auditors Act & Analysmodellen.
Results: The study suggested that auditors consider independence to be a key element in their work. Auditors care about maintaining independence and work actively to achieve this goal through internal training, analysmodellen and documentation. Auditors also stated that there are some situations where independence is hard to maintain.
Conclusion: Independence can be maintained in the industry to a high degree. Independence is being maintained through continuous risk analysis and an objective approach. There are observable risks, this is however acknowledged by the auditors and something they consider while exercising their profession. (Less) - Abstract (Swedish)
- Forskningsfråga: Hur arbetar revisorer med att upprätthålla sitt oberoende inom revisionsbranschen?
Syfte: Att studera hur svenska revisorer förhåller sig till oberoendet inom revisionsyrket och hur de jobbar med att upprätthålla oberoendet.
Metod: Studien har riktat sig till auktoriserade och godkända revisorer och dessa har intervjuats genom en surveyundersökning online. Där har de fått svara på frågor om oberoende i olika former.
Teoretiska perspektiv: Revisionsprofessionen, Oberoendet, Hot mot oberoende, Revisorslagen & Analysmodellen.
Resultat: Studien visade att revisorer ansåg oberoende vara ett viktigt ämne. Studien visar att revisorer bryr sig om att upprätthålla oberoende och arbetar mot detta mål aktivt med hjälp av... (More) - Forskningsfråga: Hur arbetar revisorer med att upprätthålla sitt oberoende inom revisionsbranschen?
Syfte: Att studera hur svenska revisorer förhåller sig till oberoendet inom revisionsyrket och hur de jobbar med att upprätthålla oberoendet.
Metod: Studien har riktat sig till auktoriserade och godkända revisorer och dessa har intervjuats genom en surveyundersökning online. Där har de fått svara på frågor om oberoende i olika former.
Teoretiska perspektiv: Revisionsprofessionen, Oberoendet, Hot mot oberoende, Revisorslagen & Analysmodellen.
Resultat: Studien visade att revisorer ansåg oberoende vara ett viktigt ämne. Studien visar att revisorer bryr sig om att upprätthålla oberoende och arbetar mot detta mål aktivt med hjälp av bland annat internutbildningar, analysmodellen samt dokumentation. Revisorer har också delgivit att det i vissa lägen uppstår situationer där oberoende är svårt att upprätthålla.
Slutsats: Oberoendet kan upprätthållas i branschen till en hög grad. Oberoendet säkerställs genom kontinuerliga riskanalyser och objektiva ställningstaganden. Det finns observerbara risker men dessa är revisorerna medvetna om och tar i beaktning i revisionsarbetet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9097556
- author
- Holmqvist, Julius LU ; Björkman, Gabriel LU and Wittgren, Emil LU
- supervisor
- organization
- course
- FEKH69 20221
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- Revisor, oberoende, opartiskhet, objektivitet, självständighet, Auditor, Independence, Impartiality, Objectivity, Autonomy
- language
- Swedish
- id
- 9097556
- date added to LUP
- 2022-09-13 11:01:55
- date last changed
- 2022-09-13 11:01:55
@misc{9097556,
abstract = {{Research question: How do auditors maintain their independence in the auditing industry?
Purpose: To study how Swedish auditors relate to independence in the auditing industry and how they work with maintaining independence.
Methodology: The study has been targeted towards authorized and approved auditors and these have been interviewed through an online survey. In the survey, they have been given questions about independence in various forms.
Theoretical perspectives: The Audit profession, Independence, Threats against Independence, The Auditors Act & Analysmodellen.
Results: The study suggested that auditors consider independence to be a key element in their work. Auditors care about maintaining independence and work actively to achieve this goal through internal training, analysmodellen and documentation. Auditors also stated that there are some situations where independence is hard to maintain.
Conclusion: Independence can be maintained in the industry to a high degree. Independence is being maintained through continuous risk analysis and an objective approach. There are observable risks, this is however acknowledged by the auditors and something they consider while exercising their profession.}},
author = {{Holmqvist, Julius and Björkman, Gabriel and Wittgren, Emil}},
language = {{swe}},
note = {{Student Paper}},
title = {{Revisorn och den oberoende relationen till klienten}},
year = {{2022}},
}