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The impact of audit standards in audit reports in Swedish listed companies.
Kristianstad University. Kristianstad University, School of Health and Society.
Kristianstad University. Kristianstad University, School of Health and Society.
2010 (English)Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesisAlternative title
Påverkan av revisionsstandards i revisionsberättelser i svenska börsnoterade bolag.  (Swedish)
Abstract [en]

The content of the audit report is often discussed. The aim of this paper is to explain the content in the audit reports and define similarities and differences among audit reports in Swedish listed companies. The analysis is based on data collected from 757 audit reports in Swedish listed companies between 2006 and 2008, it is 98.57 percent of the total population. 

The study show that several reports deviate from the Swedish audit standards both in terms of form and content. Only a few reports contain extra information, not required by the Swedish Generally Accepted Audit Standards (GAAS). The audit report mainly deviate from the audit standard in terms length, audit firm used, audited company size and branch. We have found a number of variables that influence deviations from the audit standard; these are length of the report, extra information, language, presence of sub-headings, currency, audit firm, number of auditors, number of employees, net turnover, profit/loss, list on the Stockholm Stock Exchange and branch of the audited company.

We believe deviations due to mistakes could easily be overcome by a greater awareness from the auditors’. In order to alert auditors about problematic parts the Swedish Institute of Authorized Public Accountants (FAR) need to pay more attention to the audit reports form and content issues.

Key words: Audit report, Audit standard, Content of audit report, Form of audit report, Listed companies.

Abstract [sv]

Revisionsberättelsens innehåll är omdiskuterat. Syftet med denna uppsats är att förklara innehållet i revisionsberättelser i Svenska börsnoterade bolag samt att definiera likheter och skillnader dem emellan. Analysen består av data insamlat från 757 revisionsberättelser i svenska börsnoterade bolag mellan 2006 och 2008, vilket motsvarar 98.57 procent av den totala populationen.

Studien visar att flera revisionsberättelser avviker från den Svenska revisionsstandarden (RS) både i förhållande till formalia och innehåll. Endast ett fåtal innehöll extra information som inte är obligatoriskt i förhållande till RS. Revisionsberättelserna skiljer sig främst åt i fråga om dokumentets längd, revisionsfirma, bolagsstorlek och bransch tillhörighet.    Vi har hittat flera variabler som påverkar avvikelser från RS, dessa är längd, förekomsten av extra information, språk, förekomst av underrubriker, valuta i årsredovisningen, revisionsfirma, antal revisorer, antal anställda, omsättning, vinst/förlust, lista på Stockholms börsen och bransch tillhörighet.

Vi tror att avvikelser beroende på misstag lätt kan korrigeras genom ökad medvetenhet av revisorerna. För att uppmärksamma revisorerna på problematiska delar borde bransch organisationen för revisorer (FAR) tydligare fokusera på revisionsberättelsens formalia och innehåll.

Nyckelord: Revisionsberättelse, Revisionsberättelsens innehåll, Revisionsberättelsens formalia, Börsnoterade bolag.

Place, publisher, year, edition, pages
2010. , 31 p.
Keyword [en]
Audit report, Audit standard, Content of audit report, Form of audit report, Listed companies
National Category
Business Administration Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-6881OAI: oai:DiVA.org:hkr-6881DiVA: diva2:330547
Presentation
2010-06-09, HKR, Högskolan Kristianstad, Kristianstad, 10:00 (English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Note
VGAvailable from: 2010-08-16 Created: 2010-07-15 Last updated: 2010-08-16Bibliographically approved

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CiteExportLink to record
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Citation style
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