Revisorns oberoende är ett ständigt diskuterat och debatterat ämne. Nya skandaler fortsätter att uppstå där revisorns oberoende ifrågasätts. Syftet med studien är att undersöka om det finns en skillnad mellan revisorers oberoendebedömning beroende på revisorns yrkestitel. Yrkestitlarna som har undersökts i denna studie är revisorsassistenter och auktoriserade revisorer. För undersökning av studiens syfte har en kvalitativ metod tillämpats och semistrukturerade intervjuer genomförts med fem revisorer varav tre auktoriserade revisorer och två revisorsassistenter.   Resultatet av studien visar att alla respondenter var eniga om att oberoendet är viktigt för att skapa förtroende för samt att oberoendet är en svårbedömd fråga. Detta eftersom de alla trodde att det förekommer skillnader mellan olika revisorers oberoendebedömningar och att oberoendet kvarstår som ett komplext ämne. Vidare framkom det skillnader mellan de två olika yrkestitlarnas resonemang kring olika scenarier där de skulle bedöma ifall det förelåg hot mot oberoendet eller inte. Det som framkom var att de auktoriserade revisorerna hade en striktare syn på självgranskningshotet samt vänskapshotet medan revisorsassistenterna såg striktare på egenintressehotet samt det synbara oberoendet.   Slutsatserna som dras av studien är att revisorsassistenter och auktoriserade revisorer använder sig av analysmodellen på samma sätt men det är revisorsassistenterna som fyller i dessa medan de auktoriserade revisorerna kontrollerar det. Ytterligare förekom skillnader mellan revisorsassistenter och auktoriserade revisorers resonemang kring olika oberoendehot vilket innebär att studien tydliggör att karaktärsdraget yrkeserfarenhet påverkar revisorns oberoendebedömning. / Auditor independence is a constantly discussed and debated topic. New scandals continue to arise where the auditor's’ independence is questioned. The purpose of this study is to investigate whether there is a difference between the auditors’ independent assessment depending on the auditor's professional title. The titles examined in this study is auditor assistants and authorized auditors. To investigate the purpose of the study, a qualitative method was used and semi-structured interviews were conducted with five auditors, of which three where authorized auditors and two auditor assistants.   The results of the study show that all respondents agreed that independence is important for building trust and that independence is a difficult question. This is because they all believed that differences existed between the different auditors' independent assessments and that the independence remains as a complex subject. Furthermore, differences emerged between the two different professional titles' arguments regarding different scenarios where they should decide whether there was a threat to their independence or not. What emerged was that the authorized auditors had a stricter view of the self-examination threat and the friendship threat, while the auditor assistants looked more strictly at the self-interest threat and independence in appearance.   The conclusions drawn from the study is that auditor assistants and authorized auditors use the analysis model in the same way, but the auditors' assistants fill in these while the authorized auditors control it. In addition, there were differences between the auditor assistants and the authorized auditors' arguments regarding different independence threats, which means that the study makes clear that the character trait, professional experience, influences the auditor's independence assessment.

The aim of this study is to explore heritage processes within contemporary urban planning in Sweden, which is done through a single-case study. The point of departure for the study is the management of Havrekvarnen, an early modernist industrial building within an urban development area of Nacka, Sweden. Through parallel decisions by the County Administrative Board and the local Municipality in 2016, the building was firstly, listed with the strongest legal, cultural, and historical protection available, and secondly, the municipal urban regulations were changed so that the landowner was given permission to pursuit a reconstruction of the building, replicating its original appearance. As such the case constitutes a hitherto unique example of a listed future reconstruction in Sweden. The study examines how the process took place, focusing on actors and critical junctures involved in the execution and how the description of the building's heritage-values changed. The study uses a composite theoretical framework of authorized heritage discourse and actor network theory. To this an explaining-outcome process tracing is applied as method. Through a sequential process of collecting empirical data, in the form of archival records and interviews, the process was mapped through the conceptualization of a causal mechanism. The method had not previously been used in the field of art history and was chosen as such with a tentative approach. The study gives an extensive presentation of the legal and practical framework surrounding heritage processes within urban planning in Sweden, as well as puts the study within a local historical context. The results of the study show that within the observed case, a trade-off situation between authenticity and aesthetic historical values arose, caused by the poor technical condition of the building: the aesthetic values were deemed to take precedence in the assessment. The study also shows how antiquarian consultants have had a decisive influence on the process of legislative enabling of the reconstruction of Havrekvarnen. The research design’s use of process tracing to map heritage processes is thus deemed useful for future enquiries within the field of art history and heritage studies.