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Standardisering av Key Audit Matters: En kvantitativ studie om Key Audit Matters i Sverige och Storbritannien
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.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Standardization of Key Audit Matters : A quantitative study of the standardization of Key Audit Matters in Sweden and Great Britain (English)
Abstract [sv]

Bakgrund Key Audit Matters infördes år 2016 i Sverige som en del av den utökade revisionsberättelsen med syfte att göra revisionsberättelsen mer informativ samt företagsspecifik. Key Audit Matters ska tas upp i revisionsberättelsen där revisorn upplyser om de områden som anses vara de mest betydelsefulla riskerna i företaget. Storbritannien var en av de första länderna som införde en utökad revisionsberättelse år 2013. Debatter och diskussioner hägrar i Sverige angående om den nya revisionsberättelsen med KAM uppfyller sitt syfte med att vara företagsspecifik eller om risken finns att den nya revisionsberättelsen blir standardiserad.

Syfte Studiens syfte är att utforska om det sker en standardisering av Key Audit Matters.

Metod I studien har en deduktiv ansats använts med ett eklektiskt angreppsätt. Studien är kvantitativ och använder sig av sekundärdata som dess empiri. Studiens sekundärdata kommer från två olika år samt två olika länder.

Slutsats Studiens slutsats är att det inte sker någon statistisk säkerställd standardisering. Dock slår studien fast att det finns skillnader i graden standardisering mellan Sverige och Storbritannien.

Abstract [en]

Background Key Audit matters were introduced in Sweden in 2016 as a part of the expanded audit report with the purpose of being more informative and firm specific. Key audit matters are a section in the audit report where the auditor uses the professional judgement to disclose the most vital parts of the audit. Great Britain was one of the first countries to establish the expanded audit report in 2013. Debates and discussions in Sweden are occurring about whether Key Audit Matters are living up to its purpose of being firm specific or is there a risk that the new audit report will be standardized.

Purpose The purpose of this study is to investigate if a standardization of Key audit matters is occurring.

Method In this study a deductive and eclectic approach. The study is also quantitative and uses archival data for the empirical data. The empirical data consists of data from two different years and two different countries.

Conclusion The conclusion of this study is that there is no proof that there is a standardization occurring, but the study gives proof that there are differences in the degree of the standardization between Sweden and Great Britain

Place, publisher, year, edition, pages
2019. , p. 52
Keywords [en]
Key Audit matters, Standardization, Firm specific, Audit, Audit report, Disclosure.
Keywords [sv]
Key Audit Matters, Standardisering, Företagsspecifik, Revision, Revisionsberättelse, Upplysning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-158676ISRN: LIU-IEI-FIL-A--19/03060--SEOAI: oai:DiVA.org:liu-158676DiVA, id: diva2:1336603
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Supervisors
Examiners
Available from: 2019-09-05 Created: 2019-07-09 Last updated: 2019-09-05Bibliographically approved

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