<p><strong>Background: </strong>The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.</p><p><strong>Aim: </strong>The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group. The aim is also to study the factors that can influence the final outcome of this report and why they affect the outcome. Furthermore, the paper will discuss the report process changes that could take place between the group auditor and other auditor after the introduction of ISA 600.</p><p><strong>Definitions: </strong>This paper has a geographic delimitation to Sweden. The paper is delimited to only consider auditing of corporate groups whose parent is located in Sweden and subsidiaries are located abroad. This means that respondents are bounded to the group auditors.</p><p><strong>Completion and results: </strong>Factors affecting reporting between auditors in an international corporate group turned out primarily to be language and communication differences, differences in accounting standards and determination of the materiality level. The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of social and cultural differences is a key factor to be able to have successful cross cultural collaborations. Education, experience and practise are the solutions to understand this issue. This paper demonstrates that cross-cultural training is not given at the accounting firms, which are proposed to be a beneficial investment. The instructions and contact with other auditors are expected to be put earlier after the introduction of ISA 600, also that the report itself will be more detailed.</p>

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously. Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group. The aim is also to study the factors that can influence the final outcome of this report and why they affect the outcome. Furthermore, the paper will discuss the report process changes that could take place between the group auditor and other auditor after the introduction of ISA 600. Definitions: This paper has a geographic delimitation to Sweden. The paper is delimited to only consider auditing of corporate groups whose parent is located in Sweden and subsidiaries are located abroad. This means that respondents are bounded to the group auditors. Completion and results: Factors affecting reporting between auditors in an international corporate group turned out primarily to be language and communication differences, differences in accounting standards and determination of the materiality level. The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of social and cultural differences is a key factor to be able to have successful cross cultural collaborations. Education, experience and practise are the solutions to understand this issue. This paper demonstrates that cross-cultural training is not given at the accounting firms, which are proposed to be a beneficial investment. The instructions and contact with other auditors are expected to be put earlier after the introduction of ISA 600, also that the report itself will be more detailed.

Den kommunala sektorn har historiskt sett varit en outvecklad sektor som saknat tydliga riktlinjer för räkenskapsrevisionen. År 2023 implementerades standard för kommunal räkenskapsrevision, som benämns KISA, vilket medförde förändring och utmaningar. I standarden konstateras att ISA 600 inte är tillämplig och därmed inte används i kommunal revision. Revisionen av kommuner är av stor betydelse för flera intressenter såsom politiska beslutsfattare och medborgare, då den fyller en viktig funktion genom att granska kommuners räkenskaper och säkerställa att de ger en rättvisande bild. Syftet med forskningen är att få en djupare förståelse för kommunal räkenskapsrevision, samt revisionsstandarderna KISA och ISA 600. Det undersöks även om revisorer instämmer med bestämmelsen i KISA att ISA 600 inte är tillämplig i kommunal revision och vilka argument som ligger till grund för deras åsikt. Det finns ingen tidigare forskning som direkt behandlar dessa ämnen, därför används kvalitativ metod och data samlas in genom intervjuer med revisorer som har kompetens inom kommunal revision, i syfte att få en djupare förståelse för deras insikter och åsikter. I empiriavsnittet presenteras respondenterna åsikter i de olika frågorna, både gällande påverkan av KISA samt ISA 600s tillämpbarhet. Den teoretiska referensramen, som bland annat inkluderar informationsasymmetri och agentteori, kopplas till empirin i analysdelen av arbetet. I många frågor har respondenterna haft olika uppfattningar och åsikter, vilket har begränsat möjligheten till att dra slutsatser i någon given riktning. Något som kan konstateras baserat på respondenternas samlade åsikt är att KISA har bidragit med flera positiva egenskaper för den kommunala revisionen. I vilken utsträckning ISA 600s utelämnande i KISA har påverkat revisionen skiljer sig åsikterna mellan respondenterna. Men slutsatsen kan dras att ISA 600 kan bidra med flera positiva faktorer till revisionen. Gällande möjligheten att tillämpa ISA 600 bidrar respondenterna med olika åsikter. Flera menar på att det skulle krävas förändring i lagar och regler för att möjliggöra ISA 600 inom kommunal revision.