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Revisionsriskmodellen: En studie i hur revisorer uppfattar användandet av modellens olika delar
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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The Audit Risk Model : A study of how auditors interpret the use of the model's various components (English)
Abstract [sv]

Introduktion Kritik har riktats mot utformningen av revisionsriskmodellenoch trots det är den en viktig del förbedömningen av revisionsrisken i planeringsfasen. Ioch med detta är det relevant att studera användarnas,det vill säga revisorernas, syn på revisionsriskmodellenoch dess användning.

Syfte Uppsatsens syfte är att förklara revisorers uppfattningom användningen av de olika riskerna i revisionsriskmodellen.

Metod Studien använder sig av en kvantitativ metod. Vigenomför en enkätundersökning med auktoriseraderevisorer. Data samlas in med hjälp av SurveyMonkeyoch analyseras med SPSS.

Slutsatser Våra resultat visar att revisorer som medverkat iundersökningen upplever att inneboende risk varviktigast följt av kontrollrisk och därefter upptäcktsrisk.Vi ser dock att bedömningen av inneboende riskoch kontrollrisk sker sammanvägt och att de påverkasav varandra vilket stärker ett flertal tidigare studier.

Abstract [en]

Introduction Criticism has been leveled at the design of theaudit risk model, even though it is an importantpart of the assessment of audit risk in the planningphase. As a result of this, it is relevant to studyusers’, namely auditors’, approach to the audit riskmodel and its use.

Purpose The purpose of this thesis is to explain auditors'interpretation of the use of the various risks in theaudit risk model.

Method The study uses a quantitative approach. The datahas been collected through a survey usingSurveyMonkey and then analyzed with SPSS.

Conclusions Our results show that the auditors who participatedin the survey felt that inherent risk was mostimportant, followed by control risk, and thereafterdetection risk. However, we see that theassessment of inherent and control risks iscombined and that they are influenced by eachother, which strengthens several previous studies.

Place, publisher, year, edition, pages
2015. , 64 p.
Keyword [en]
Audit Risk Model, Inherent risk, Control risk, Detection risk, Auditors
Keyword [sv]
Revisionsriskmodellen, Inneboende risk, Kontrollrisk, Upptäcktsrisk, Revisorer
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-119844ISRN: LIU-IEI-FIL-A--15/01943--SEOAI: oai:DiVA.org:liu-119844DiVA: diva2:827376
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Supervisors
Examiners
Available from: 2015-08-24 Created: 2015-06-26 Last updated: 2015-08-24Bibliographically approved

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Revisionsriskmodellen - En studie i hur revisorer uppfattar användandet av modellens olika delar(1210 kB)618 downloads
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
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  • Other style
More styles
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  • de-DE
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  • 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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