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Revisorn i fokus: Ur ett tjugoårigt perspektiv
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2005 (Swedish)Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
Abstract [sv]

Bakgrund: Den intensiva mediebevakningen av revisionsbranschen i Sverige har resulterat i att denna, kanske mer än någonsin förut, är i fokus. I debatten framkommer ständigt en rad åsikter och de senaste åren tyder dessa på att meningarna om revisorns situation och ansvarsfördelning skiljer sig åt i stor omfattning. Revisionen har dock under lång tid varit mer eller mindre reglerad i lagar, vilket betyder att åsikterna om de rättigheter och skyldigheter som föreligger för revisorn borde överensstämma.

Syfte: Syftet med denna uppsats är att förklara hur synen på revisorerna, som har kommit till uttryck i media, har förändrats över tiden.

Genomförande: Studien baseras på artiklar från fem olika tidskrifter. Med hjälp av dessa har en historia växt fram, som berättar om de fall som inträffat och den debatt som kommit till uttryck under ett tjugoårigt perspektiv. Dessutom presenteras statistik gällande antal artiklar och antal anmälda revisorer under dessa år.

Slutsatser: Olika fall inträffade under den undersökta perioden, vilka torde ha rubbat revisorns oberoende och även minskat revisionens kvalitet och förtroendet för revisorn. I debatten skiftade fokus mellan olika företeelser och bland annat har revisionsberättelser, tystnadsplikt, revisorns roll, konsultverksamhet och priskonkurrens varit aktuella ämnen. Genom debatten kan det även konstateras att revisorns roll anses som komplex, då den innefattar många svåra ställningstaganden och regleras av ett omfattande regelverk.

Abstract [en]

Background: The intense media coverage of the audit trade in Sweden has resulted in that this, perhaps more than ever, is in focus. In the debate, a number of opinions constantly emerge and the latest years imply that the meanings of the auditor’s situation and assignment of responsibilities separates in great extent. The audit has under a long time been more or less regulated in laws, which means that the opinions about the auditor’s rights and obligations should agree.

Purpose: The purpose of this study is to explain how the view on the auditors, which has been expressed in the media, has changed over time.

Method: The study is based on articles from five different newspapers. With support from these a story has developed, that tells about the occurred cases and the debate which has been expressed during a twenty year long perspective. Furthermore, statistics is presented over the numbers of articles and reported auditors during these years.

Conclusions: Different cases occurred during the investigated period, which would have disturbed the auditor’s independence and even decreased the audits quality and the trust for the auditor. In the debate, focus shifted between different phenomenon and among others the auditor’s report, professional secrecy, the auditor’s role, consulting and price competition have been topics of current interest. Through the debate, it can be established that the auditor’s role can be seen as complex, because it includes many difficult positions and since it is settled by an extensive regulation.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2005. , 172 p.
Keyword [sv]
revisor, revisorns roll, historiskt perspektiv, revisorns utveckling
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-484ISRN: LIU-EKI/EP-D-05/021--SEOAI: oai:DiVA.org:liu-484DiVA: diva2:20769
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2005-11-21 Created: 2005-11-21

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • Other style
More styles
Language
  • de-DE
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  • en-US
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  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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