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Är revisorns kunskap och utbildning tillräcklig?: En kvalitativ studie om företagsrepresentanters uppfattningar om revision med fokus på revisorns kunskaper och utbildning
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
Is the Auditor's Knowledge and Education Sufficient? : A qualitative study of corporate representatives' views on auditing focusing on the auditor's knowledge and education (English)
Abstract [sv]

Bakgrund I juli 2018 förväntas Revisorsinspektionens förslag gällande ett förmildrande av de formella kraven på utbildningen för revisorer att träda i kraft. Företagsrepresentanter har en uppfattning om de faktiska kunskaper som revisorn besitter och saknar. Genom att få en insikt i revisorns kunskaper skapas en förståelse som kan ge mervärde vid utformning av revisorns utbildning.

Syfte Syftet med studien är att skapa förståelse för företagsrepresentanters uppfattningar om revision med fokus på revisorns kunskaper och utbildning.

Metod Studien har ett deduktivt angreppssätt med induktiva inslag. Kvalitativa data har inhämtats genom 20 semistrukturerade intervjuer med företagsrepresentanter på både privata och kommunala företag med olika storlek.

Slutsats Studien visar på både likheter och skillnader i uppfattningar om revisorns kunskaper och utbildning. Företagsrepresentanterna uppfattas vara nöjda med revisorns kunskaper vilket tyder på att deras förväntningar i stor utsträckning överensstämmer med verkligheten. Studiens resultat visar på samband mellan de kunskaper som företagsrepresentanterna uppfattar är viktigast hos revisorn och den utbildning som efterfrågas.

Abstract [en]

Introduction In July 2018, the Swedish Inspectorate of Auditors’ proposal for a formalization of formal requirements for auditor’s education is expected to become effective. Corporate representatives has an idea of the actual knowledge that the auditor possesses and lacks. By gaining insight into the auditor's knowledge, an understanding is created that can add value to the design of the auditor’s education.

Purpose The purpose of the study is to create an understanding of corporate representatives' perceptions of auditing, focusing on the auditor's knowledge and education.

Method The study has a deductive approach with inductive elements. Qualitative data has been obtained through semi-structured interviews with business representatives at both private and public companies of varied sizes.

Conclusion The study shows both similarities and differences in perceptions about the auditor's knowledge and education. Corporate representatives are perceived to be satisfied with the auditor's knowledge, which indicates that their expectations mainly are in line with reality. The result of the study indicates a relationship between the knowledge that the corporate representatives perceive is most important among the auditor and the education requested.

Place, publisher, year, edition, pages
2018. , p. 94
Keywords [en]
Knowledge, Education, Auditor's Role, Corporate Representative
Keywords [sv]
Kunskap, utbildning, revisorsrollen, företagsrepresentant
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-148930ISRN: LIU-IEI-FIL-A--18/02775--SEOAI: oai:DiVA.org:liu-148930DiVA, id: diva2:1222727
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2018-09-04 Created: 2018-06-22 Last updated: 2018-09-04Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • 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
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  • asciidoc
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