liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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
Key Audit Matters som ett resultat av revisorns bedömning: En kvantitativ studie om Key Audit Matters i svenska börsbolag
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Key Audit Matters as a Result of the Auditor’s Judgement : A quantitative study of Key Audit Matters in Swedish listed companies (English)
Abstract [sv]

Bakgrund Finanskrisen bidrog till en diskussion om företagsspecifik information i revisionsberättelsen, då många ansåg att revisorerna inte hade gjort tillräckligt för att varna om väsentliga risker i de reviderade företagen. Sedan december 2016 ska ISA 701 tillämpas vid revidering av börsnoterade företag. Standarden behandlar Key Audit Matters och syftar till att öka kommunikationsvärdet i revisionsberättelsen. Key Audit Matters ska kommuniceras i revisionsberättelsen och är de områden som enligt revisorns professionella bedömning var de mest betydelsefulla i revisionen.

Syfte Studiens syfte är att utforska huruvida det finns något samband mellan de Key Audit Matters som revisorn valt att kommunicera i revisionsberättelsen och olika klientspecifika faktorer.

Metod Studien utgår från en deduktiv ansats och ett eklektiskt angreppsätt. En tvärsnittsdesign används för att utforska Key Audit Matters vid en viss tidpunkt. Studien är kvantitativ och dess empiri utgörs av sekundärdata.

Slutsats Det finns samband mellan revisorns val av kommunicerade Key Audit Matters och klientspecifika faktorer såsom branschtillhörighet, storlek, lönsamhet och skuldsättningsgrad. Sambanden påvisar mönster som antyder att Key Audit Matters inte alltid är ”unika” för varje reviderat företag, trots att det är syftet med standarden.  

Abstract [en]

Background The financial crisis contributed to a discussion of client-specific information in the auditor´s report, as many considered that the auditors had not done enough to warn about significant risks in the audited companies. Since December 2016, ISA 701 will apply to the audit of listed companies. The standard adresses with Key Audit Matters and aims to enhance the communicative value of the auditor´s report. Key Audit Matters will be communicated in the audit report and are the matters that, according to the auditor's professional judgement, were the most significant in the audit of the financial statements of the current period.

Purpose The purpose of the study is to investigate whether there are any relationships between the Key Audit Matters that the auditor chose to communicate in the audit report and different client-specific factors.

Method The study is based on a deductive and an eclectic approach. A cross- sectional design is used in order to investigate Key Audit Matters at a given time. The study is quantitative and the empirical data consists of archival data.

Conclusion There are relationships between the auditor's choice of Key Audit Matters and client-specific factors such as industry affiliation, size, profitability and debt/equity ratio. The relationships suggest that Key Audit Matters are not always “unique” to the audited company, even though it is the purpose of the standard.

Place, publisher, year, edition, pages
2018. , p. 80
Keywords [en]
Key Audit Matters, Auditor’s report, Audit, Judgement, Client-specific factors
Keywords [sv]
Key Audit Matters, Revisionsberättelse, Revision, Bedömning, Klientspecifika faktorer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-148818ISRN: LIU-IEI-FIL-A--18/02777--SEOAI: oai:DiVA.org:liu-148818DiVA, id: diva2:1221474
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2018-09-04 Created: 2018-06-20 Last updated: 2018-09-04Bibliographically approved

Open Access in DiVA

fulltext(1193 kB)176 downloads
File information
File name FULLTEXT01.pdfFile size 1193 kBChecksum SHA-512
86d5ddbc0feaa20a6270b0e9da4ccd8ca5dfe3a304e4c1591becd73a1bd4c931f3a88949c5a6e7018704e035c92bed8384c380ad88cbb5ac533233405241434e
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Alkelin, ElinKarlsson, Annie
By organisation
Business AdministrationFaculty of Arts and Sciences
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 176 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 506 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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