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Analysmodellen – verktyget för revisorers oberoende
University of Gävle, Department of Business Administration and Economics.
University of Gävle, Department of Business Administration and Economics.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
Abstract [en]

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors’ independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders’ confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.

Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders’ confidence in the financial information has increased as a result of its introduction. We begun this assignment by gathering and studying the theory we found relevant for this subject. Then we made three interviews with auditors in Gävle and Stockholm to finally put together an analysis and a conclusion.

Result & Conclusions: When the empirical part, existing of interviews, was done we came to the conclusion that in general the auditors we hade spoken to were satisfied with the analysis model, even though its not meant any essential change in their daily work. The analysis model demands documentation which according to us is the most important consequence due to the introduction of the analysis model, because it forces the auditor to perform the analysis on well based arguments. We belive that auditing requires a certain amount of personal contact between the auditor and client in order to create the most efficient and correct accounting as possible, and because of that we are uncertain that a perfect independence would be to perfer.

Suggestions for future research: It would be very interesting to examine if the stakeholders confidence in the financial information as well as in the auditors independence has increased as a result of the introduction of the analysis model.

Contribution of the thesis: This essay gives the reader an insight in how the analysis model works both in theory and practice.

Place, publisher, year, edition, pages
2008. , p. 32
Keywords [sv]
Analysmodellen, oberoende, revisor, intressenter, opartiskhet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-575Archive number: E3BA: DiVA 056/08OAI: oai:DiVA.org:hig-575DiVA, id: diva2:120148
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-06-10 Created: 2008-06-10

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fulltext(277 kB)343 downloads
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071bdc9b6062d63a809f8d3b2a7295c36ee2050bc799d194ab69c416b3987964f8b2bd53
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf