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Revisionskvalité: en studie utifrån revisorernas perspektiv
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Audit quality : a study based on the auditors' perspective (English)
Abstract [sv]

Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalité

Metod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studie

Teoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teori

Empiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska tester

Resultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens

Abstract [en]

Purpose: The purpose of this thesis is to identify and analyze how auditors define audit quality and how they are ascertain that they perform audit with high quality

Methodology: In order to reach a result, an abductive approach with a quantitative method have been used in this exploratory study

Theoretical perspective: The study is based on existing theories and scientific studies, but also the results of our pilot interviews are used to identify factors that may explain our purpose. Theories that have been used are professional theory, institutional theory and agency cultural theory

Empirical foundation: The empirical material is based on a questionnaire addressed to the Swedish auditors in FARs membership list. The empirical data have been analyzed by statistical tests

Conclusion: The analysis showed that the factors that are having the greatest positive impact on audit quality are expertise together with the auditor's proficiency

Place, publisher, year, edition, pages
2012. , 78 p.
Keyword [en]
Audit quality, auditors, audit fees, large and small audit firms, reputation, survey
Keyword [sv]
Revisionskvalité, revisorer, revisionsarvode, större och mindre revisionsbyråer, rykte, enkätundersökning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9630OAI: oai:DiVA.org:hkr-9630DiVA: diva2:546782
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-08-24 Created: 2012-08-24 Last updated: 2012-08-24Bibliographically approved

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Revisionskvalité - En studie utifrån revisorernas perspektiv(1358 kB)384 downloads
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File name FULLTEXT01.pdfFile size 1358 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf