Sökning: "revisorns oberoende"

Hittade 2 avhandlingar innehållade orden revisorns oberoende.

1. 1. Revision och rådgivning : Efterfrågan, kvalitet och oberoende

   Författare :Tobias Svanström; Stefan Sundgren; Håkan Boter; Aasmund Eilifsen; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; advisory services; non audit services; audit quality; auditor independence; SME; revisionskvalitet; revisorns oberoende; små och medelstora företag; revision; rådgivning; efterfrågan på revision; efterfrågan på rådgivning; Business studies; Företagsekonomi;

   Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER

3. 2. Lead auditors, their client portfolios and performances

   Författare :Amin Salimi Sofla; Stefan Sundgren; Tobias Svanström; Lasse Niemi; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit Quality; Client Portfolio; Lead Auditor;

   Sammanfattning : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. LÄS MER