Sökning: "auditors"

Visar resultat 6 - 10 av 41 avhandlingar innehållade ordet auditors.

  1. 6. Occupational Fraud : Auditors’ Perceptions of Red Flags and Internal Control

    Författare :Jesper Fagerberg; Fredrik Nilsson; Leif Appelgren; Nils-Göran Olve; Sven-Erik Johansson; Linköpings universitet; []
    Nyckelord :TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

    Sammanfattning : The overall purpose of this thesis is to increase the understanding of auditors’perceptions of occupational fraud. The focus is limited to red flags andinternal control, i.e. to the indications or symptoms of occupational fraud andthe internal control systems which are implemented in order to detect andprevent such actions from being carried out. LÄS MER

  3. 7. Att kontrollera staten : Den statliga revisionens roll i den parlamentariska demokratin : [the role of the state audit in a parliamentary democracy]

    Författare :Shirin Ahlbäck; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Political science; Audit; accountability; responsibility; Parliamentary Auditors; National Audit Office; democratic theory; performance audit; public administration; Statsvetenskap; Political science; Statsvetenskap; Statskunskap; Political Science;

    Sammanfattning : The theoretical point of departure in this dissertation is that even though a main thread in classical and modem democratic theory deals with the idea of accountable government, this discussion suffers from two inadequacies. Firstly, in addition to the requisites of accessible knowledge about who is responsible, and the presence of institutional mechanisms for holding someone accountable (e. LÄS MER

  4. 8. The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

    Författare :Nellie Gertsson; Pernilla Broberg; Sven-Olof Collin; Torbjörn Tagesson; Marita Blomkvist; Gustav Johed; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditor; Boundary-setting forces; Professional versus business; Clients; Added value; Revisor; Gränssättande krafter; Professionell kontra affärer; Klienter; Mervärde;

    Sammanfattning : The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. LÄS MER

  5. 9. Perspektiv på revision : tankemönster, förväntningsgap och dilemman

    Författare :Peter Öhman; Einar Häckner; Fredrik Nilsson; Mittuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Sammanfattning : Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. LÄS MER

  7. 10. Revision och lagreglering : ett historiskt perspektiv

    Författare :Camilla Sjöström; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Laws change due to changes in society’s norms. New laws in turn alter conditions for business and society. Auditing is one of the few professions in Sweden which is governed by comprehensive legislation. Changes in the rules for auditing therefore mean changes in the conditions of an auditor’s daily work. LÄS MER