The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people’s qualifications, personalities and audit firm’s size and age influence the way auditors try their independence. The data we collected came from nine different audit firms, where we also made observations from documentations of the analysis-model. When we analyzed this data we used Mann-Whitneys test and regression analysis, and found a significant connection to a large extent in our theory. For example between the size and age of the audit firm and how much time the auditor spends on the analysis-model and between the auditor’s sex and owner/employed and if the analysis-model is done in the beginning or in the end of the commission.

The dissertation is written in Swedish.