Bakgrund: Den kvalificerade revisorns huvudsakliga uppgift är att i sin profession gentemot sina kunders intressenter intyga riktigheten eller meddela eventuella oriktigheter eller oegentligheter i sina kunders finansiella rapporter respektive deras förvaltning. Den kvalificerade revisorn är en viktig spelbricka i ett fungerande näringsliv. Revisorsinspektionens roll är att tillse att näringslivet i Sverige har tillgång till de kvalificerade revisorer som behövs och att dessa kvalificerade revisorer har den kompetens de behöver för att klara av sitt uppdrag. Revisorsyrket är en profession med hög status men antalet revisorer som avgår i förtid från sitt yrke har ökat och är per 2018 års ingång nästan lika många som pensionsavgångarna. Syfte:  Syftet med studien är att bidra med att hitta några av de anledningar som gör att kvalificerade revisorer avgår i förtid samt att undersöka och försöka förstå dessa anledningar. Metod: Studien har gjort avstamp i en abduktiv ansats där jag utgått från redan befintlig teori inom närliggande områden. Denna befintliga teori har sedan legat till grund för en teoretisk referensram med begrepp som strukturerats i Herzbergs tvåfaktorsmodell och sedan testats i empiriska studier. Jag har genomfört semistrukturerade intervjuer med före detta kvalificerade revisorer. Det material som erhölls i dessa intervjuer har transkriberats och sedan strukturerats och analyserat med hjälp av innehållsanalys i förhållande till den teoretiska referensramen. Resultat: Kvalificerade revisorer avslutar sin anställning för att de anser att det inte finns någon balans i arbetsbelastningen, det finns inga marginaler om något oförutsett skulle hända. Detta skapar en känsla av otillräcklighet som sedermera påverkar önskan att lämna professionen. Utöver detta kan även svårigheter för enskilda kvalificerade revisorer att välja att göra karriär enligt up or out-systemet på byråer inom revisionsbranschen samt svårigheten att samarbeta med mindre kunder där det finns ett större förväntningsgap påverka beslutet att avsluta sin profession i förtid. / Background: The main task of the certified auditor is to ensure that the financial reports from his or her clients are substantially correct and to report any irregularities or fraud found in the financial reports or in the management. The certified auditor is an important member of a well working economy. The main task of the Swedish Public Authority (Sw. Revisorsinspektionen) is to make sure that the Swedish business sector has the correct amount of certified auditors needed and that these certified auditors have the accurate knowledge needed to do the auditing. The profession of auditing is a profession with high status, but the number of auditors who resigned from their occupation prematurely has risen, and is, by the beginning of 2018, almost as high as the amount who resigned due to retirement. Purpose: The aim of this study is to find some of the reasons that render certified auditors to resign as auditors prematurely and to investigate and understand these reasons. Methods: The study sets off in an abductive approach where I build my case from existing theory in adjacent areas. This existing theory is then used to build a theoretical framework in which the concepts that are analyzed using content analysis are structured in Herzberg’s two-factor model and subsequently tested in empirical studies. I have conducted semi-structured interviews with former certified auditors. The material that was thus obtained in these interviews has been transcribed and then structured and analyzed in relation to the theoretical framework. Conclusions: Certified auditors choose to terminate their careers as auditors because they consider the work load to be unbalanced and to crammed, there are no marginals in case something unforeseen happens. This creates a feeling of insufficiency which eventually effects the desire to quit working as an auditor. In addition, there may also be difficulties for individual certified auditors to choose if they want to make career in terms of the up or out-system that exists in audit firms. Also, certified auditors may experience trouble in collaborating with smaller clients in due to the expectation gap. These concepts also affect the decision to terminate the certified auditors profession prematurely.

The background of this study derives from the fact that the auditing sector is characterized by excessive workload, psychological ill-health and high staff turnover. Prior research emphasizes the effects on chartered accountants, auditing quality and organizational consequences. The purpose of this study is therefore to examine junior auditor’s individual well-being, hence the research question: What is the relationship between workload, role conflict and role ambiguity together with psychological well-being of junior auditors? Cooper and Marshalls theory of occupational sources of stress is the basis for this study and the research model originates from Jones, Norman and Wier. A survey was sent to 201 junior auditors in Stockholm working within Big Four, furthermore, to answer the research question at hand, hypothesis testing is applied. Results of this study shows that work overload is the most prominent of the examined variables, but psychological ill-health could possibly derive from other non-studied factors. Conclusively, the study shows that junior auditors neither experience role conflict or role ambiguity, and therefore, solely workload has a negative effect on occupational stress and psychological illhealth. Further researchers should conduct a qualitative study in order to gain greater understanding of the individuals, but also to examine whether other variables can affect junior auditors. / Bakgrunden till denna studie är att revisionsbranschen präglas av hög arbetsbelastning, psykisk ohälsa och personalomsättning, där tidigare forskning lagt stor vikt vid att undersöka auktoriserade revisorer, revisionskvalitén och organisatoriska konsekvenser. Syftet med denna studie är därmed att lägga fokus på juniora revisorers individuella välbefinnande, och således blir forskningsfrågan: Hur ser sambandet ut mellan arbetsbelastning, rollkonflikt samt rolltvetydighet och juniora revisorers psykologiska välbefinnande? Teorin som ligger till grund för detta arbete är Cooper och Marshalls teori om källor till arbetsrelaterad stress, och forskningsmodellen som används i denna studie är en modifiering av Jones, Norman och Wiers. En enkät skickades ut till 201 juniora revisorer inom Big Four och 60 svar erhölls, för att kunna besvara forskningsfrågan tillämpades hypotesprövningar. Resultatet visar att arbetsbelastning är den mest betydande av de undersökta variablerna, dock kan försämrat psykologiskt välbefinnande även föranledas av andra faktorer som inte undersöks i denna studie. Slutsatsen är därmed att juniora revisorer varken upplever rollkonflikt eller rolltvetydighet, och studie har således funnit att endast arbetsbelastning påverkar den arbetsrelaterade stressen och det psykologiska välbefinnandet negativt. Förslag till vidare forskning är att utföra kvalitativa studier för att uppnå en djupare förståelse av individen, men även studera andra faktorer som kan påverka de juniora revisorerna.

Bakgrund: Tidigare forskning visar både för- och nackdelar med rotationsregler för revisorer. Vissa menar att revisorns oberoende och revisionskvaliteten stärks i samband med rotationsregler då revisorn inte får en nära relation med sin klient. Samtidigt anger andra forskare att revisorns oberoende och revisionskvaliteten blir sämre då rotationsregler tillämpas. En revisor ska oavsett uppdrag alltid revidera utifrån god revisorssed och alltid vara oberoende vid sina uppdrag. Tidigare forskning anger att revisorns oberoende ses som en professionell tillgång, om en revisor agerar oaktsamt skulle detta påverka revisorns legitimitet och förtroendet för revisorer kan därmed ifrågasättas av samhället. Problemformulering: Vilken påverkan har rotationsreglerna på revisorns oberoende? Vilken påverkan har rotationsreglerna på revisionskvaliteten? Syfte: Studiens syfte är att ur ett legitimitetsperspektiv bidra med påskrivande revisorers uppfattningar kring rotationsreglernas påverkan på revisorns oberoende samt revisionskvaliteten. Studien kommer också bidra med förståelse för hur relationen mellan revisor och klient påverkar revisorns oberoende och revisionskvaliteten. Då det är relationen som studeras kommer vänskapshotet inom den lagstadgade analysmodellen att beskrivas. Metod: Sju intervjuer med påskrivande revisorer på mindre eller medelstora revisionsbyråer har genomförts. De intervjuade revisorerna har valts genom ett strategiskt urval för att bidra med förståelse om det valda området. Resultat och slutsats: Studien visar att rotationsregler inte påverkar revisorns faktiska oberoende men att det påverkar revisorns synbara oberoende, vilket innebär att reglerna stärker samhällets förtroende för revisorer. Rotationsregler kan också förbättra revisionskvaliteten då en revisor som haft ett uppdrag under flera års tid kan utföra granskningen av slentrian och inte är uppmärksam. Dock tyder studiens resultat på att rotationsregler kan försämra revisionskvaliteten under det första året av ett uppdrag eftersom en revisor bör ha kunskap om klientens verksamhet för att kunna utföra revisionen med hög kvalitet. / Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society. Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality? Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described. Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area. Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.

Ett flertal redovisningsskandaler har ägt rum världen över där revisorer varit inblandade, vilket gjort att revisionskvaliteten ifrågasatts och framförallt revisorernas oberoende. Tidigare studier rapporterar om faktorer som kan påverka oberoendet där gåvor, social identitet, professionalism, relationer, påtryckningar, rykte och ekonomi har visat sig kunna påverka revisorernas agerande. Syftet med denna studie var att förklara hur revisorer strategiskt agerar för att upprätthålla sitt oberoende mot sina klienter, samt att förklara skillnader i agerandet utifrån professionens perspektiv. Tidigare studier visar att det föreligger skillnader kring människors handlingssätt beroende på kön, ålder, erfarenhet, vilken ort man är verksam i samt vilken byrå man arbetar för. Denna studie utfördes genom en tvåmetodsundersökning där vi med hjälp av intervjuer skapade oss en överblick över professionens syn på oberoendet, vilket senare lade grunden för utformningen av studiens enkät som resulterade i 317 fullständiga svar. Genom en korrelationsanalys och en multivariat regressionsanalys undersökte vi om det förelåg samband mellan de oberoende variablerna kön, ålder, storlek på ort, storlek på byrå, erfarenhet och de beroende variablerna gåvor, social identitet, professionalism, relationer, påtryckningar, rykte och ekonomi. Fyra av studiens hypoteser fick stöd, däribland att manliga revisorer är mer benägna till närmare relationer till sina klienter i jämförelse med kvinnliga revisorer. Vidare fann vi även stöd för att revisorer på mindre orter är mer benägna till närmare relationer till sina klienter i jämförelse med revisorer i storstäder. Vi fann även stöd för att yngre revisorer i högre grad beaktar sitt rykte i jämförelse med äldre revisorer. Slutligen fann vi även stöd för att manliga revisorer i högre grad beaktar klienters ekonomiska betydelse i jämförelse med kvinnliga revisorer. Utöver de hypoteser som testades fann vi ytterligare samband av intresse att analysera, däribland ett signifikant negativt samband mellan ålder och revisorers benägenhet att ta emot gåvor och acceptera närmare relationer. Vidare noterades att manliga revisorer i högre grad tycks beakta sitt rykte i jämförelse med kvinnliga revisorer. Revisorns ålder ocherfarenhet visar även ett negativt signifikant samband med revisorers benägenhet att beakta klientens ekonomiska betydelse. Slutsatsen är att revisorer tycks följa olika strategier för att bemöta faktorer som kan påverka oberoendet och att det föreligger vissa skillnader i agerandet beroende på revisorns erfarenhet, ålder och kön samt storleken på den ort revisorn är verksam  i. / Several accounting scandals have taken place around the world where auditors have been involved, which means that the audit quality is questioned and especially the auditors’ independence. Previous studies report on factors that may affect the independence, where gifts, social identity, professionalism, relationships, pressure, reputation and economy are factors that have been shown to affect the auditor’s actions. The purpose of this study is to explainhow auditors act strategically to maintain independence with their clients, as well as to explain differences in action based on the professional perspective. Previous studies shown that there is behavioral differences regarding gender, age, experience, the city you operate in and which firm you work for. This study was conducted through a two-method study in which we, with the help of interviews, were able to create an understanding of the auditor’s  independence from the profession’s perspective. The interviews contributed to the creation of the study’s survey which had a sample of 317 responses. Through a correlation analysis and a multivariate regression analysis we examined whether there is a correlation between the independent variables gender, age, the size of city, the size of firm, experience and the dependent variables gifts, social identity, professionalism, relationships, pressure, reputation and economy. In our study four of the hypotheses received support, including that male auditors are more likely to have closer relationships with their clients compared to female auditors. Furthermore, we also found support for the fact that auditors in smaller cities are more likely to have closer relationships with their clients compared to auditors in larger cities. We also found support for the fact that younger auditors care more about their reputation compared to older auditors. Finally, we also found support for that male auditors are more liable to care about their clients'economic importance compared to female auditors. In addition to the hypotheses that were tested, we found other relationships that were of interest to analyze, including a significant negative relationship between age and auditors' tendency to accept gifts and closer relationships. Furthermore, it is noted that male auditors care more about their reputation compared to female auditors. The auditor's age and experience also shown a negativelysignificant relationship with auditors' tendency to consider the client's economic importance. The conclusion in this study is that auditors seem to follow different strategies to address the various factors that may affect independence, where the study shows that there are differencesin the action depending on the auditor's experience, age and gender and also the size of city the auditor operate in.

Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-11-25T11:32:41Z No. of bitstreams: 1 Danilo Galan Favoretto.pdf: 1244660 bytes, checksum: 89d6291407158fd8560a9cbabdab6c5b (MD5) / Made available in DSpace on 2016-11-25T11:32:42Z (GMT). No. of bitstreams: 1 Danilo Galan Favoretto.pdf: 1244660 bytes, checksum: 89d6291407158fd8560a9cbabdab6c5b (MD5) Previous issue date: 2016-10-26 / This work has as its main scope highlighting the subject related to the Brazilian Court of Auditors performance and its implications in the exercise of the constitutionality control of the legal rules issued by the Public Power. It seeks to define the role of Court of Auditors within the context in which it is inserted, in order to clarify any subject involving the constitutionality conformity exam of the administrative acts egarding the public management under its evaluation and, consequently, of the laws and normative acts that underlie them. Such study is dedicated, then, to the analysis of the Court of Auditors procedure mode before unconstitutional laws and administrative acts, particularly considering the extension of the attribution for such Court committed from 1988, examining the issue in the light of Constitution, the legal system, the doctrine and jurisprudence, given the importance that it takes for the Brazilian constitutionality control / O presente trabalho tem como principal objetivo lançar luzes ao tema afeto à atuação dos Tribunais de Contas no Brasil e suas imbricações no exercício do controle de constitucionalidade das normas jurídicas emanadas do Poder Púbico. Busca-se definir o papel dos Tribunais de Contas no âmbito do contexto em que estão inseridos, de modo a elucidar toda a matéria que envolve o exame de conformidade constitucional dos atos administrativos de gestão pública sob seu exame e, via de consequência, das leis e dos atos normativos que os fundamentam. O estudo dedica-se, então, à análise do modo de proceder dos Tribunais de Contas diante de leis e atos administrativos inconstitucionais, considerando, notadamente, a ampliação das atribuições a eles cometidas a partir de 1988, examinando-se a questão à luz da Constituição da República, do sistema normativo, da doutrina e da jurisprudência, haja vista a importância de que se reveste para o controle de constitucionalidade brasileiro

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-27T12:40:23Z No. of bitstreams: 1 Roberto Tommasetti.pdf: 1079252 bytes, checksum: 94210b2551128c425449d78fe524e727 (MD5) / Made available in DSpace on 2017-04-27T12:40:23Z (GMT). No. of bitstreams: 1 Roberto Tommasetti.pdf: 1079252 bytes, checksum: 94210b2551128c425449d78fe524e727 (MD5) Previous issue date: 2017-04-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Recent financial scandals focus public opinion on the concept of earning management and the importance of corporate governance tools, first of all audit and its main output: the audit opinion. The new auditing standard ISA 701, by introducing the KAMs (Key Communication Matters) into the audit opinion from December 2016 for listed company, underlines the need for a deeper communication between auditing and market, throught the audit report. This paper examines: (H1) the relationship between abnormal accruals, as proxi of earning management practices, and auditor size (AS) and (H2) wheather the presence of earnings management (EM) triggers the issuance of qualified or modified audit opinion (MAO), in order to gain a better understanding on the reliability of audit opinion in Brazil. Sample selection consists of a balanced Brazilian listed firms panel (financial sector excluded) during the period 2012-2015 for a total of 1,132 firms-years observations. First, we estimated earnings management through cross-sectional modified Jones model, as reviewed by Karniz first (1999) and Kothari after (2005). Then, we performed: (H1) a linear regression where absolute discretionary accruals variable (ADA) is the dependent and the auditor size the main independent and (H2) a logistic regression model in order to analyze the relation between audit qualification (binary dependent) and earnings management measure. As result from the first hypothesis, the (negative) relationship between ADA and AS, even statistically insignificant, would probably means that Big 4 auditor somehow inhibits the level of discretionary accruals. The main control variables strongly influencing the depedent are the leverage level (positively) and return on asset values (negatively). As result from the second hypothesis, there is a positive relationship between audit qualification and ADA. This means that when the company practices EM, auditor is more likely to render a qualified opinion. We tested this hypothesis under two modified opinion scenarios: in the first (MAO1), emphasis paragraph is considered as a qualification (lato sensu) while in the second (MAO2), only exeptions and adverse opinions are considered as a qualification (stricto sensu) / Escândalos financeiros recentes obrigam a opinião pública a focar a atenção sobre o conceito de gerenciamento de resultados e as ferramentas de governança corporativa, em primeiro lugar o trabalho da auditoria e o seu principal produto: o relatório de auditoria. A recente introdução do ISA 701, que vigora a partir do exercício contábil de 2016, inclui a comunicação das KAMs (“Key Audit Matters” - questões chaves de auditoria), confirmando a necessidade de uma comunicação mais abrangente entre a empresa e o usuário das demonstrações contábeis, através do relatório de auditoria. Nesta dissertação é analisada: H1, a relação entre provisões (ou apropriações) discricionárias (ou anormais), como proxi de gerenciamento de resultado, e o tamanho da firma de auditoria (AS) e, H2, se a presença de gerenciamento de resultados (GR ou EM = Earnings Management) implica uma emissão de um parecer de auditoria qualificado ou modificado (MAO), a fim de obter uma melhor compreensão sobre a confiabilidade do trabalho de auditoria no Brasil. A seleção da amostra é constituída por um painel balanceado de empresas brasileiras listadas (excluindo o setor financeiro) na Bovespa durante o período 2012-2015, por um total de 1.132 observações. Pré-requisito deste trabalho é o cálculo do gerenciamento de resultados através do modelo de Jones modificado, como revisto primeiro por Karniz (1999) e por Kothari depois (2005). Em seguida, foi realizada: (H1) uma regressão linear múltipla onde a variável “acumulações discricionárias absolutas” (ADA) é a dependente enquanto o tamanho da firma de auditoria o principal regressor; e (H2) um modelo de regressão logística, a fim de analisar a relação entre o relatório de auditoria qualificado (ou não, variável dependente dicotômica) e a presença de gerenciamento de resultado. Como resultado da primeira hipótese, a relação (negativa) entre a ADA e AS, mesmo estatisticamente insignificante, denotaria que a presença de uma Big 4 de alguma forma inibe o nível de acumulações discricionárias. As principais variáveis de controle que influenciam a dependente são o nível de alavancagem (positivamente) e retorno sobre o ativo (negativamente). Como resultado da segunda hipótese, existe uma relação positiva entre a qualificação de auditoria e ADA. Isto significa que, quando há indícios de práticas de EM, o auditor é mais propenso a apresentar um parecer qualificado. Essa hipótese é testada em dois cenários de opiniões modificadas: no primeiro (MAO1), o parágrafo de ênfase é considerado como uma qualificação (lato sensu), enquanto que no segundo (MAO2), apenas opiniões adversas (ou com ressalva) são consideradas como uma qualificação (stricto sensu)

A auditoria externa de demonstrações contábeis é um dos instrumentos mais importantes para o desenvolvimento do mercado, pelo fato de adicionar credibilidade e segurança às informações financeiras prestadas pelos agentes econômicos que buscam captar recursos junto ao público investidor. A doutrina jurídica pátria, entretanto, ao contrário do que ocorre em outros países, tem relegado o estudo do assunto a um papel secundário, quase não abordado nas obras nacionais, deixando sua pormenorização integralmente sob o domínio da ciência contábil. Esta postura causa um afastamento do jurista da realidade das circunstâncias em que a auditoria se desenvolve, fazendo com que, pela falta de compreensão das peculiaridades da matéria, haja a aplicação inadequada de muitos institutos a uma realidade específica e, muitas vezes, diversa daquela para as quais referidos institutos foram concebidos. Como a matéria abrange tanto o Direito quanto a Contabilidade, tencionamos fazer aqui uma abordagem conjunta, a fim de possibilitar a comunicação das duas ciências e compartilhar os problemas que o tema apresenta. Passamos em revista a natureza dos principais institutos de auditoria; seu relacionamento e importância na economia; as características jurídicas do contrato, suas obrigações, as partes contratantes e os terceiros interessados; o desenvolvimento contábil de sua execução; e seu relacionamento com os sistemas de governança corporativa. Além disso, verificamos as atuais tendências quanto ao sistema de riscos e responsabilidade civil do auditor, matéria amplamente discutida no âmbito internacional. / The external audit of financial statements is one of the most important instruments in market development, to add credibility and security to the financial information provided by economic agents seeking to attract resources from the investor public. The national legal doctrine, however, contrary to what occurs in other countries, has relegated the study of the subject to a secondary role, almost national works not covered in detail, leaving fully under the domain of accountant science. This attitude causes a hivingoff lawyer of the circumstances in which the audit develops, causing, by lack of understanding of the peculiarities of the subject, inadequate application of many institutes to a specific reality occurs and, often, different from that for which these institutes were designed. As the subject covers Law and Accounting, we intend to do a joint approach to enable the communication of both science and share the problems that the theme displays. Passing across the nature of the main audit institutes, their relationship and importance in the economy, the legal characteristics of the agreement, their obligations, the contracting parties and third parties, your ledger development and relationship with the corporate governance systems. In addition, we verify the current trends regarding the system of auditor\'s civil liability and risk, widely discussed internationally.

Insufficient auditing staff has become a challenge facing internal auditing in the healthcare industry. Auditors' turnover rates range from 13.4% to 46.6% in the United States based on the type of organization. The purpose of this correlational study was to examine the relationship between affective commitment, continuance commitment, normative commitment, and turnover intention among auditors. Self-determination theory of motivation was the theoretical framework for examining the employee turnover problem. A random sample of 92 internal auditors was administered the TCM Employee Commitment Survey and Turnover Intention Scales. The model as a whole was able to significantly predict turnover intentions, F(3, 88) = 15.365, p < .000. The effect size, indicated that the model accounted for approximately 36% of the variance in turnover intentions. Affective commitment (beta = -.519, p = .000) was the only measure of commitment that made a significant contribution to the model. The implications for positive social change included the potential to help business leaders decide on the types of organizational commitment they should catalyze to potentially reduce turnover rates. Healthcare leaders can use the information to reduce the turnover of auditors, increase the quality of audit in healthcare, and improve the quality and reduce the cost of healthcare for society.

SAMMANFATTNING   Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010. En del av vår undersökning var att kartlägga om det finns någon skillnad i träffsäkerheten vid bedömning av going concern när revisorerna är medvetna om en pågående lågkonjunktur. Jämför vi vårt resultat med resultatet från en liknande studie utförd 2009, när lågkonjunkturen var i sin linda, finner vi en skillnad mellan studierna. Träffsäkerheten är högre i vår studie, 18,3 %, än i den tidigare studien, 12,2 %. En ytterligare del i vår undersökning var att kartlägga möjliga förklaringar till den låga träffsäkerheten vid bedömningen av going concern. Studien indikerar att kompetens, oberoende, rädsla för skadestånd och redovisningens uppbyggnad kan påverka revisorernas träffsäkerhet vid bedömning av going concern i mer eller mindre utsträckning. Vidare kan redovisningens uppbyggnad ses som en anledning till den låga träffsäkerheten vid revisorers bedömningar av going concern. / SUMMARY     During a recession and in a world with a number of major corporate scandals in fresh memory, the interest in how auditors have mastered their role as assessor of corporate survival is raised. Previous studies on auditors' accuracy in assessing the going concern shows that the accuracy of it in Sweden is low compared to studies made in other countries. Our result gives further evidence of a low success rate in Sweden. To answer our purpose, our study has been preceded by both a quantitative and a qualitative approach as we have implemented a data collection as well as an informant. The material we have used to obtain our results is 2075 and 1528 investigation units, where all units are Limited Companies that have gone bankrupt during the period January 1:st to  June 30:th 2010. A part of our study was to investigate if there were any differences in the accuracy in the assessment of going concern when the auditors were aware of a pending recession. Comparing our results in this study with a similar study conducted in 2009, when the recession was in its infancy, we find a difference between the studies. Accuracy is higher in our study, 18.3%, than in the earlier study, 12.2%. A further aspect of our study was to identify possible explanations to why there is such a low accuracy in the assessment of going concern. The study indicates that competence, independence, fear of damages and accounts structure could affect auditors' accuracy in assessing going concern in a greater or lesser extent. Furthermore, the accounts structure is seen as a reason for the low accuracy of auditors' assessment of going concern

Personalomsättningen inom revisionsbranschen är ett viktigt ämne eftersom revisionsbyråerna behöver hålla kvar kvalificerad personal med hög kompetens för att kunna upprätthålla god revisionskvalitet. Eftersom revisorsprofessionen anses vara ett prestigefyllt yrke med höga inträdesbarriärer är det viktigt att ifrågasätta varför någon som väl kommit in väljer att lämna. Syftet med uppsatsen är att förklara vad som påverkar karriärbyten bland revisorsassistenter. Detta kan bidra till en bättre förståelse kring varför revisorsassistenter väljer att sluta innan avlagd revisorsexamen. Med hjälp av en kombination av teorier från bland annat socialpsykologi, motivationsteori och tidigare forskning har en modell utvecklats som illustrerar de olika faktorer som kan antas påverka revisorsassistenters karriärbyten. För att testa modellen har en enkätundersökning om nuvarande och före detta revisorsassistenters uppfattningar och motivationsfaktorer gjorts. Resultatet av undersökningen visar att karriärbyten bland revisorsassistenter kan bero på flera olika faktorer, och indikerar att vissa faktorer som identifierats genom tidigare litteratur kan ifrågasättas. Vår slutsats är att de tre främsta anledningarna till varför revisorsassistenter väljer att sluta är på grund av att de erbjuds externa karriärmöjligheter, har låga uppfattningar om revisorsprofessionen eller upplever en obalans mellan privatliv och arbetsliv. Med en bättre förståelse kring revisorsassistenters karriärbyten kan revisionsbyråerna teoretiskt sett minska de höga kostnader som är förknippade med rekrytering, anställning och utbildning av ny personal. Vår undersökning antyder även att det skulle kunna finnas ännu en modererande variabel, nämligen säsong. Detta är något som framtida forskning skulle kunna undersöka genom att utföra en liknande studie under en annan tid på året. / The audit profession needs to retain qualified staff with extensive expertise in order to maintain good audit quality. It is crucial that employee turnover in audit firms is considered an important aspect and hence thoroughly researched. An important question to ask is why auditors choose to leave their position. Entry barriers are high and it is considered a prestigious profession, yet many junior auditors leave after only a few years of working and choose not to become senior auditors. To develop a better understanding of what it is that makes junior auditors choose to leave before completing their auditor exam, we have combined theories and literature from turnover, job satisfaction and motivation.  Through our research we have developed a model that illustrates the different factors likely to affect junior auditors in their decision to leave the field early. To test the model, a survey of perceptions and motivational factors was given to present and former junior auditors. Although our findings show that the three main reasons for junior auditors leaving are external job opportunities, low perceptions of the audit profession and work-life balance issues, turnover may be due to several different factors. We have come to the conclusion that some factors identified from previous literature can therefore be questioned and that more extensive research is necessary to further understand the reasons behind this gap in the field. The results also indicate a different moderating variable, namely season. Therefore we suggest that further research focuses on this by carrying out a similar study during a different time of the year. With a better understanding of junior auditor turnover, audit firms could reduce the high costs that are associated with recruiting and training junior auditors.