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Bakgrund: För att företag ska överleva på lång sikt är det nödvändigt att de är lönsamma. Ett sätt för företag att utvecklas är genom att inkorporera kärnkompetens som strategi iföretaget och flertalet tidigare studier har bekräftat att kärnkompetens har en positiv påverkanpå lönsamhet. Inom revisionsbranschen är kompetens den viktigaste resursen och kan därmedvara en faktor som påverkar revisionsbyråernas lönsamhet. Denna studie fokuserar på densvenska arbetsmarknaden eftersom det existerar hög konkurrens om kompetens i Sverige ochav diverse skäl är olämpligt att undersöka flera länder samtidigt. Syfte: Syftet med denna studie var att kartlägga kompetensers vidare effekt pårevisionsbyråerna genom att ta reda på hur sambandet mellan lönsamhet och kärnkompetensser ut samt undersöka möjliga anledningar för sambandet. Teori: Inom den teoretiska referensramen definieras begreppen företagsprestation,kompetens och kärnkompetens samt de tillämpade teorierna, agentteorin och resursbaseradteori, presenteras. Begreppen och agentteorin leder fram till hypoteser. Metod: Undersökningen tillämpar två statistiska analyser, multipel linjär regression (MLR)och Spearmans rangkorrelation (SRK). MLR användes för att se hur sambandet ser ut ochSRK för att undersöka och förklara sambandet. Slutsats: Resultatet visar att 5 av 17 kompetenser har ett signifikant samband medlönsamhet, varav tre positiva och två negativa. Kompetensutveckling och hur viktiga de anseskunde förklara sambandet för vissa kompetenser och andra inte. Resultatet kan gerevisionsbyråerna en förståelse för hur de ska ta strategiska val kring byråns kärnkompetensoch vilka som behöver större fokus. / Background: It is necessary for a firm to be profitable if the firm wants to survive longterm. One way to grow is to incorporate core competence as a business strategy and previousstudies have confirmed that core competence has a positive effect on profitability. Within theauditing industry competence is the most important resource and can therefore be a factor thatinfluences the firm’s profits. This study examines the Swedish industry since competence ishighly sought after in the Swedish auditing job market, and for several reasons it is unsuitableto study more than one country at the same time. Purpose: The purpose of this study is to understand what effect competence has on auditingfirms by looking at the relationship between profitability and core competence and explainpossible reasons for the relationship. Theoretical perspective: In the theoretical perspective the terms firm performance,competence, core competence are defined and the applied theories, agency theory andresource based theory, are presented. The terms and agency theory lead to formulation ofhypotheses. Method: The research applied two statistical analyses, multiple regression and Spearman’srank correlation. The multiple regressions showed the relationship and Spearman’s rankcorrelation was used for possible explanations for the relationship. Conclusion: The result shows that 5 out of 17 competencies have a significant relationshipwith profitability, whereof three of them are positive and two are negative. Competencedevelopment and importance can explain some of the competences’ relationship to profitsand others not. The results can give firms the knowledge about competencies and enablethem to make strategic decisions about the firm’s core competence and which ones that needmore focus.

Världen står inför stora utmaningar berörande klimat och miljö vilket är direkt kopplat till energianvändning. Globalt sett ökar energibehovet hela tiden samtidigt som en stor del av energimixen fortfarande utgörs av fossila bränslen. Industrier är den sektor som står för den största energianvändningen, hela 38 % både globalt och lokalt i Sverige. För att kunna uppnå de mål som satts, bland annat FN:s globala mål och målen som ingår i Parisavtalet, så måste energianvändningen i bland annat industrier minska. I denna rapport presenteras en fallstudie som gjorts på en industrianläggning med flera tillhörande byggnader belägen i Sverige. I fallstudien har en energikartläggning utförts och tillhörande energieffektiviseringsförslag har rekommenderats. Anläggningen är en stålindustri och tillverkar verktyg till gruvindustrin. Syftet med arbetet var att kartlägga energianvändningen, lokalisera åtgärder att rekommendera för energieffektivisering och därefter utföra LCC- och nuvärdeskalkyler på förslagen. Energikartläggningen utfördes både på industrianläggningens stöd-och produktionsprocesser, medan energieffektiviseringsförslagen fokuserade på industrianläggningens stödprocesser som innefattar belysning, ventilation, tryckluft, ånga, lokalkomfort, pumpning, tappvarmvatten, interna transporter samt övriga okategoriserade stödprocesser. Målet med det var att ge förslag på hur industrin ska kunna minska sin energianvändning, vilket gynnar industrin, både ur ett ekonomiskt och miljömässigt perspektiv. För energikartläggningen tillhandahölls information främst genom kommunikation med anställda på fallföretaget och observationer i anläggningen. Flertalet antaganden har även gjorts, de gjordes vid tillfällen som annan information inte fanns tillgänglig och när beräkningar förenklades. Studien gav en klar bild av hur mycket energi fallföretaget använder årligen och hur energin är fördelad på industrianläggningens processer. Den visade även att en mängd åtgärdsförslag kunde läggas fram för fallföretaget för att minska deras energianvändning. Förslag lades fram i någon form för alla stödprocesser. LCC- eller nuvärdeskalkyler utfördes även på alla stödprocesser förutom ventilation. Industrianläggningens totala energianvändning under år 2022 var ca 47 131 MWh. Skulle fallföretaget välja att utföra de rekommenderade åtgärder som föreslogs så skulle, utifrån de kalkyler som gjorts, den nya energianvändningen bli 42 861 MWh vilket resulterar i en energibesparing på 4 270 MWh/år och en kostnadsbesparing på ca 6 400 000 kr/år. / The world is facing major challenges concerning climate and the environment, which are directly linked to energy use. Globally, energy demand is constantly increasing, while a large part of the energy mix still consists of fossil fuels. Industries is the sector responsible for the largest energy use, 38% both globally and locally in Sweden. To achieve the goals that have been set, including the UN's global goals and the goals included in the Paris Agreement, energy use in industries, among other things, must decrease. This report presents a case study made at an industrial plant with several associated buildings located in Sweden. In the case study, an energy audit has been carried out and associated energy efficiency measures have been recommended. The facility is mainly a steel machining industry with some complementary processes. The purpose of the work was to audit the energy use, locate measures to recommend for energy efficiency and then perform LCC and present value calculations on the proposals. The energy audit was carried out on both the industrial plant's support and production processes, while the energy efficiency measures focused on the industrial plant's support processes, which include lighting, ventilation, compressed air, steam, local comfort, pumping, tap water, internal transports and other uncategorized support processes. The goal was to provide suggestions on how the industry can reduce its energy use, which benefits the industry, both from an economic and environmental perspective. For the energy audit, information was provided mainly through communication with employees at the case company and observations in the facility. Some assumptions have also been made, they were made on occasions when other information was not available and when calculations were simplified. The study gave a clear representation of how much energy the case company uses annually and how the energy is distributed among the industrial plant's processes. It also showed that several measures could be put forward for the case company to reduce their energy use. Proposals were presented in some form for all support processes. LCC or present value calculations were also performed for all support processes except ventilation. The industrial plant's total energy use in 2022 was approximately 47 131 MWh. Should the case company choose to carry out the recommended measures that were proposed, based on the calculations made, the new energy use would be 42 861 MWh, which results in an energy saving of 4 270 MWh/year and a cost saving of approximately 6 400 000 SEK/year.

Inledning: Digitaliseringen har påverkat samhället i stor utsträckning under de senaste åren ochdetta kan också observeras i olika företagsverksamhet, som började använda nya teknologier(Manyika et al., 2011). Syfte: Syftet med denna studie var att undersöka revisorernas uppfattningar från olikarevisionsbyråer i Sverige kring användningen av molntjänster i revisionsarbetet. Metod: Metoden som användes för att genomföra denna studie var semistruktureradeintervjuer med sex revisorer från lokala revisionsbyråer. Slutsats: Studiens resultat visar att revisorerna har över lag en positiv inställning till användningenav molntjänster i revisionsarbetet, samtidigt som de är medvetna om ett antal risker och nackdelar.Revisorerna anser att användningen av molntjänster i revisionsarbetet bidrar till öka effektivitetengenom att de sparar allting digitalt. Revisorerna menar att det också finns nackdelar medmolntjänster, bland annat säkerhetsrisker och svagare relationer till kunden, som kan bidra negativttill revisorernas relation till kunden. Några revisorer anser att molntjänsternas användning kommeratt fortsätta sprida sig inom branschen och kommer att vara centrala i att automatiserarevisionsarbetet med hjälp av framtidens AI. Detta väcker frågor om blivande revisorers utbildningoch professionell utveckling. / Introduction: Digitalization has had a great impact on our society in the past few years and that can be observed among different companies, which started using new technologies (Manyika et al.,2011). Purpose: The purpose of this study was to investigate the auditors’ perceptions in different audit firms in Sweden in regard to using cloud services in audit. Method: Semi-structured interviews with six auditors from local audit firms were conducted in this study. Conclusion: The results show that auditors have a positive attitude when it comes to using cloud services in their work, while they also aware of certain challenges associated with cloud auditing. Auditors consider that cloud services contribute to increase efficiency by storing everything in the cloud. Auditors consider that there are also disadvantages with cloud services, including security risks and weaker relations with the client, which can contribute in a negative way to auditors’ relations with their clients. Some auditors believe that the use of cloud services will continue to spread within the industry and will be key in automating audit work with the help of future developments within the field of AI. This raises questions about the education and professional development of future auditors.

Сфера аудиторской деятельности Российской Федерации в настоящий момент находится в процессе интеграции в интернациональное экономическое пространство, что выражается в переходе с 2017г. на международные стандарты аудита. Многие аспекты финансовой и правовой деятельности аудиторских организаций ещё нуждаются в доработке для их эффективного и конкурентоспособного функционирования в условиях переходного периода. В магистерской диссертации сформулированы и раскрыты положения научной новизны, связанные с систематизацией наиболее существенных различий и тенденций преемственности между федеральными и внедряемыми международными стандартами аудита, а также выявлена взаимосвязь между изменениями в стандартизации аудита и возможностями их внедрения в практическую деятельность российских аудиторских организаций в настоящее время. По результатам исследования разработана многофакторная модель оценки рисков аудиторской организации для повышения ее конкурентоспособности в условиях реформирования отрасли. Практическая значимость заключается в возможности применения данной методики в практической деятельности аудиторской фирмы для преодоления переходного периода без потерь качества оказываемых услуг, репутации и реальных доходов. / The sphere of auditing activities of the Russian Federation is currently in the process of integration into the international economic space, which is reflected in the transition from 2017. on international auditing standards. Many aspects of the financial and legal activities of audit organizations still need to be refined for their effective and competitive functioning in a transitional period. The master's thesis formulated and revealed the provisions of scientific novelty related to the systematization of the most significant differences and continuity trends between federal and international auditing standards being implemented, and also revealed the relationship between changes in audit standardization and the possibilities for their implementation in the practical work of Russian audit organizations at the present time. According to the results of the study, a multifactor risk assessment model has been developed for an audit organization to increase its competitiveness in the context of industry reform. The practical significance lies in the possibility of using this methodology in the practice of an audit firm to overcome the transition period without loss of the quality of services provided, reputation and real income.

The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. The study employs a quantitative research design and uses regression analysis to test the research hypotheses. The data for the study is obtained from a sample of 199 Swedish firms from 2014 to 2021 and data retrieved from the Nordic Compass Database, Swedish House of Finance Research Data Center. The findings reveal significant associations between corporate governance factors after controlling for firm size and industry with carbon emissions disclosure by firms. Concluding, these factors play a crucial role in tackling environmental sustainability performance in corporate practices.

The economic prosperity of the late 1990s was characterized by a perceived expansive growth that increased the expectations of a company's performance. WorldCom, a telecommunications company, was a victim of these expectations that led to the evolution of a fraud designed to deceive the public until the economic outlook improved. Through understanding what led to the fraud, how the fraud grew, and what its effects were, lessons can be derived to gain a better understanding of the reasons behind a fraud and to prevent future frauds from occurring or growing as big as the WorldCom fraud did.

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The Securities and Exchange Conunission (1974) has stated that the one of the fundamental underpinnings of federal securities law is the external auditor opinion of registrant financial statements. The SEC believes that the corporate practice of voluntary auditor change may be perceived by the investing public as attempted opinion shopping. The monitoring hypothesis of Jensen and Meckling (1976), on the other hand, posits that companies may change auditors in an attempt to control net agency costs. The objective of this dissertation is determine if the monitoring hypothesis is descriptive of the phenomenon of voluntary auditor change. The monitoring hypothesis posits that changes in net agency costs are related to the change in auditor quality at the time of an auditor change. and that both changes in agency costs and change in auditor quality are related to the market reaction to the auditor change. Auditor changes from 1980 to 1986 for New York Stock Exchange and American Stock Exchange companies were analyzed. The results indicate that changes in agency costs are related to change in auditor quality, as measured by the difference, from the old auditor to the new, in the auditor's share of the industry audit fees for the company that is changing auditors. Significant variables that measure changes in agency costs aregrowth in company sales, change in long-term compensation plans, and change in the dividend payout ratio. The results also indicate that changes in agency costs are related to market reaction to a change in auditors, but that the change in auditor quality is not. Variables that are significant in explaining the relationship are change in the debt ratio, change in the holdings of the largest stockholder, and prior receipt of a qualified opinion or disclosure of a disagreement between the company and the previous auditor. The results provide strong support for the monitoring hypothesis and weak support for the opinion shopping hypothesis. / Ph. D.

Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of audit procedures is not linked to the assessed risks and that auditors may not know to aggregate evidence from different types of audit procedures. Research also supports the use of a structured audit methodology that includes decision models, to guide the application of professional judgement. This leads to the overall objective of this study: the development of an integrated audit evidence planning model to quantify the extent of audit evidence. The study employs a grounded theory model building approach, interpreting the relevant concepts and principles from the literature review into the development of the model. The integrated audit evidence planning model quantitatively relates the extent of audit evidence in a logical and structured manner with the risk assessment and three distinct overall levels of assurance needed to support the audit opinion. It uses the cumulative nature of audit evidence and the compensatory inter-relationship between tests of controls, substantive analytical procedures and tests of details to quantitatively aggregate the extent and levels of assurance from the different combinations of procedures to obtain reasonable assurance at the required overall level of assurance. The model provides a framework for influencing and guiding the exercise of professional judgement and is a practical and effective tool to benefit the users thereof when conducting an audit. Thus, the study models the extent of audit evidence with reference to the aggregation of different types and combinations of evidence and the linkage between the risk assessment and the extent of evidence that provides a flexible framework for the application of professional judgement regarding the gathering of audit evidence. / Auditing / D. Com. (Auditing)