<p>Purpose</p><p>The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. Finally, factors influencing clients’ expectations of audit service quality will be categorised.</p><p>Method</p><p>A combination of qualitative and quantitative approach is used in the form of a web-based self-completion questionnaire. A qualitative approach is used in one section of the questionnaire which is an open-ended question asking about the</p><p><em>clients’ perception </em>toward audit service quality. A quantitative approach is used in the rest of the 2 sections of the questionnaire; firstly, asking the respondents to score the <em>level of perception and expectation </em>of audit service quality; secondly, asking for <em>types of clients’ industries. </em>The respondents are 25 clients who have direct experience with the Big 4 audit firms located in Thailand.</p><p>Finding </p><p>Clients <em>strongly expect </em>assurance, reliability, and responsiveness while <em>strongly perceive </em>assurance and reliability of the Big4’s audit service quality. However, it is obvious that clients’ perception of all 5 dimensions is less than those of expectation; <em>assurance, reliability </em>and <em>responsiveness </em>are significantly different at .05 level. Moreover, eight factors from given expectation score are re-categorised in order from the most important issue to the least important as follows; Factor 1: Trust & Confidence, Factor 2: Responsiveness & Accuracy, Factor 3: Knowledge and skills in clients’ industry, Caring and Independence, Factor 4: Understanding of Clients, Factor 5: Timing/Scheduling & Right Service, Factor 6: Physical Facilities, Factor 7: Professional appearance & Professional Procedures, and Factor 8: Information & Communication Channels and Materials.</p><p>Conclusion </p><p>In conclusion, the factors that are not satisfied by the clients; assurance, reliability, responsiveness, should be taken account of by the Big 4. Not only the Big 4 operating in Thailand have to be aware of their service quality, the other audit firms both international brands and local brands should also be aware of their service quality in order to satisfy their clients and to avoid damages of the firms and markets from audit failure. Both the audit firms and the clients together can help in audit quality improvement.</p><p>Recommendation </p><p>To improve audit service quality, it is not only the Big4 audit firms’ responsibility but also the good cooperation from the clients could be the crucial support, and the ongoing policies are needed because it takes some time to see the consequences. When the quality level of audit service becomes a win-win situation, both audit firms and clients receive mutual benefits. Moreover, the Big 4 are the big actors in the audit industry in Thailand with promptly financial and human resource, they should support non-Big 4 to improve audit service quality. Because it means the overall image of audit service in Thailand would be improve somehow.</p>

Purpose The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. Finally, factors influencing clients’ expectations of audit service quality will be categorised. Method A combination of qualitative and quantitative approach is used in the form of a web-based self-completion questionnaire. A qualitative approach is used in one section of the questionnaire which is an open-ended question asking about the clients’ perception toward audit service quality. A quantitative approach is used in the rest of the 2 sections of the questionnaire; firstly, asking the respondents to score the level of perception and expectation of audit service quality; secondly, asking for types of clients’ industries. The respondents are 25 clients who have direct experience with the Big 4 audit firms located in Thailand. Finding  Clients strongly expect assurance, reliability, and responsiveness while strongly perceive assurance and reliability of the Big4’s audit service quality. However, it is obvious that clients’ perception of all 5 dimensions is less than those of expectation; assurance, reliability and responsiveness are significantly different at .05 level. Moreover, eight factors from given expectation score are re-categorised in order from the most important issue to the least important as follows; Factor 1: Trust &amp; Confidence, Factor 2: Responsiveness &amp; Accuracy, Factor 3: Knowledge and skills in clients’ industry, Caring and Independence, Factor 4: Understanding of Clients, Factor 5: Timing/Scheduling &amp; Right Service, Factor 6: Physical Facilities, Factor 7: Professional appearance &amp; Professional Procedures, and Factor 8: Information &amp; Communication Channels and Materials. Conclusion  In conclusion, the factors that are not satisfied by the clients; assurance, reliability, responsiveness, should be taken account of by the Big 4. Not only the Big 4 operating in Thailand have to be aware of their service quality, the other audit firms both international brands and local brands should also be aware of their service quality in order to satisfy their clients and to avoid damages of the firms and markets from audit failure. Both the audit firms and the clients together can help in audit quality improvement. Recommendation  To improve audit service quality, it is not only the Big4 audit firms’ responsibility but also the good cooperation from the clients could be the crucial support, and the ongoing policies are needed because it takes some time to see the consequences. When the quality level of audit service becomes a win-win situation, both audit firms and clients receive mutual benefits. Moreover, the Big 4 are the big actors in the audit industry in Thailand with promptly financial and human resource, they should support non-Big 4 to improve audit service quality. Because it means the overall image of audit service in Thailand would be improve somehow.

WORK The aim of this work is to explore and describe the problem of nicotine clients of residential facilities voluntarily hospitalized for alcohol dependence. Learn whether it is on their side for such treatment if they are interested or might acquire in the course of his treatment of alcoholism motivation to quit smoking if they were offered such treatment if they were on a method of treating at least generally aware and if you know the benefits of such léčby.První stage research will consist of obtaining the basic sample. To obtain the respondents will choose the method of choice through deliberate purpose institutions. The population intended for actual research facility which clients will be allowed to participate in such research and who will be able to participate in research. Through the simple purpose a selection, Fagerström test for all survey respondents. Based on the results of this test determine how many people hospitalized for alcohol dependence with the diagnosis F10.2 simultaneously diagnoses F17.2-behavioral disorders due to use of tobacco. This finding generates the sample with which I will continue to work. To work with a sample of clients will be the main data collection method used questionnaire method. The questionnaire will be represented in both open and closed questions...

With this bachelor thesis we want to research the correlation between motivation and coerced addiction treatment among clients. We want to know more about what the clients think about coerced addiction treatment, what possibilities there are to create motivation to change and what the clients experiences of the motivational work is. Coerced addiction treatment has been a part of Swedish history for a long time. Even though it has changed over the years there is still the question regarding how ethical it is and also whether coerced treatment is the most effective way to help people with an addiction problem. When a person is taken against their will to enter addiction treatment it is most likely done as a last resort trying to save a life. There are no written guidelines on how each treatment-institution should work regarding treatment and motivation, it is up to every single institution itself to decide. To get a better understanding of this we have done a literature study of two doctoral dissertations that has focused on clients opinion regarding coerced treatment and motivational work. Our findings showed us that motivation during coerced treatment is very complex because there are a number of factors that play important roles. Even though the opinion from the clients regarding their own coerced treatment and the motivational work at LVM-institutions varied, it gave us the understanding that there needs to be change. There needs to be more research on how to best help and support people with addiction problems during coerced treatment.