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Vem gör vad inom revisionsteam?
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.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Who does what in the audit team? (English)
Abstract [sv]

Tidigare forskning/studier om en revisors bedömningfokuserar i stor utsträckning enbart på enskildarevisorer, trots att mycket av revisionen sker i team. Teorin som finns om teamarbete inom revisioninnehåller framförallt uppfattningar kring hur arbetetska fördelas och hur teamarbetet är tänkt att fungera, samt beskriver fyra traditionella roller inomrevisionsteam. Dock förekommer det få studier om vilka olika medlemmar som finns inom ett revisionsteam i praktiken och vad dessa medlemmar faktiskt gör. Studiens syfte är att beskriva vilka roller det finns inom revisionsteam och hur arbetsdelningen ser ut mellan teammedlemmarna.

Studien är kvalitativ och har en induktiv ansats med deduktiva inslag. För att besvara syftet har semistrukturerade intervjuer genomförts med respondenter från olika revisionsbyråer samt material från olika revisionsbyråers hemsidor och jobbannonser inom revision har använts.

Slutsats: Antal medlemmar och roller i ett revisionsteam påverkas av byrå-, uppdrags- och kontorsstorlek, erfarenhet hos enskilda teammedlemmar samt klient. Dessa faktorer påverkar också vad respektive roll gör. Inom ett revisionsteam finns det minst en påskrivande revisor och en revisorsassistent. De traditionella rollerna som omnämns i teorin förekommer också i praktiken, men ibland med andra benämningar och ansvarsområden. Revisorsassistenter utför den största delen avgranskningen, medan de överordnade revisorerna ansvarar mer för administrativt arbete såsom att planera revisionen, fördela ut arbete eller ansvara för klientrelaterade aktiviteter.

Abstract [en]

Problem: Previous research/studies that has been done onauditor’s judgments, focuses largely on individualauditors only, despite the fact that much of the auditis done in teams. The theory about teamwork inauditing includes above all perceptions of how thework is divided in the team and how teams aresupposed to work, it also describes four traditionalroles in auditing. However, there are few studiespublished about what different kinds of membersexist in practice within audit teams and what thesemembers actually do.

Aim: The aim of the study is to describe which roles existswithin the audit team and how the job splitting isdone between teammembers.

Method: It is a qualitative study that has an inductiveapproach but includes some deductive elements. Tobe able to answer the aim of the study, semistructuredinterviews were conducted withrespondents from different audit firms, as well asusing materials obtained from audit firms websites’and job advertising within the audit area.

Conclusion: The number of members and roles in an audit team isaffected by assignment-, firm- and office size butalso by the experience of the individual member andthe client. These factors also affect what each roledoes. In an audit team there has to be at least oneengagement leader and one junior auditor. Thetraditional roles that is known in the theory are alsopresent in the empirical data, but sometimes withdifferent titles and different fields ofresponsibility.The junior auditors are the ones that dothe biggest part of the audit, while the superiorauditors are responsible for administrative work likeplaning, job splitting, or is responsible forclientrelated activities.

Place, publisher, year, edition, pages
2016. , 81 p.
Keyword [en]
Audit teams, hierarchical structure, roles, job splitting, audit practice
Keyword [sv]
Revisionsteam, hierarkisk struktur, roller, arbetsdelning, audit practice
National Category
Business Administration
URN: urn:nbn:se:liu:diva-130852ISRN: LIU-IEI-FIL--16/02245--SEOAI: diva2:955902
Subject / course
Master Thesis in International Business and Economics Programme (Business Administration)
2016-06-08, 13:15 (Swedish)
Available from: 2016-08-30 Created: 2016-08-26 Last updated: 2016-08-30Bibliographically approved

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