The dissertation thesis deals with describing and comparison of methods of audit of a chosen company’s financial reports in Latvian and Czech Republic, evaluation of legal regulation’s harmonization level, it’s application difficulty according to the enterprise, level of accountancy regulation in chosen European countries and describing application in practice

Syftet med denna studie är att skapa förståelse för hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter. Forskningsstrategin är av kvalitativ art med en abduktiv ansats och grundas i den hermeneutiska forskningstraditionen. Den empiriska undersökningen utgörs av semistrukturerade intervjuer som sedan tolkas och kopplas till tidigare forskning och relevanta teorier för att besvara studiens forskningsfrågor. Studiens resultat visar hur revisorer går till väga vid revision av verkligt värde på förvaltningsfastigheter, genom en modell med tre faser. Ingen större skillnad på revisionsmetod kan urskiljas genom den empiriska undersökningen. Studien kommer även fram till att IAS 40 medför högre krav på revisorers kunskap på grund av att det verkliga värdet är av större väsentlighet och risk, samt innebär mer subjektiva bedömningar av antaganden och indata. I studiens teoretiska resultat återfinns tre-fas-modellen för revision av verkligt värde på förvaltningsfastigheter samt skillnaden mellan full värdering och skrivbordsvärdering. Det praktiska resultatet för studien består av förslag till förändring av ramverk kring området. Som förslag till vidare forskning på området rekommenderar författarna att undersöka varför de oerfarna revisorerna har en mindre positiv syn på verkligt värde. Även latent skatt inom fastighetsbolag belyses som ett område med möjlighet till vidare forskning. / The purpose of this study is to create an understanding of how auditors audit fair value of investment properties. The research strategy is of qualitative nature, with an abductive research approach and is based on the hermeneutical research tradition. The empirical study is based on semi-structured interviews which are then interpreted and linked to previous research and relevant theories to answer the study’s research questions. The study shows how the auditors proceed during the audit of fair value of investment properties, through a model with three phases. No big difference of audit methodology can be identified through the empirical study. The study also concludes that IAS 40 results in higher demands on auditors' knowledge due to the major importance and risk that fair value brings, which means more subjective assessments of assumptions and inputs. The study's theoretical contributions include a three-phase model for the audit process of fair value of investment properties and the difference between a full valuation and a desktop valuation. The practical contribution of the study consists of proposals for change in the framework. As suggestions for further research in this area, the authors suggest why the inexperienced auditors have a less positive view of fair value. Also deferred taxes in real estate is highlighted as an area of opportunity for further research.

Objetivos: Estimar a concordância entre as práticas e as evidências disponíveis em uma unidade de terapia intensiva pediátrica. Métodos: Estudo retrospectivo de todos os pacientes internados durante 2001. As práticas foram classificadas em adequadas ou não-adequadas de acordo com recomendações. Esperava-se para as práticas recomendadas 90% de concordância, para as contra-indicadas, discordância de até 10% e para aquelas onde havia incertezas, 50%. Resultados: Foram selecionadas 114 publicações e avaliadas 253/275 internações (92%). O uso foi considerado apropriado para albumina em 47,6% (IC 95% 39% – 55%); dopamina <3mg/kg/min 87,9% (83% – 92%); sedação e analgesia 88,6% (87% – 90%); transfusões de concentrado de hemácias 95,2% (92% – 97%); profiliaxia de úlcera de estresse 89,7% (88% – 91%). / Objectives: Estimate the concordance between the practices and the evidence available in a pediatric intensive care unit. Methods: Retrospective study of all admitted patients during 2001. The practices were classified as adequate or non-adequate according to recommendations. It was expected 90% concordance for the recommended practices, while for non-adequate practices, discordance until 10% and for those where there was doubt, 50%. Results: 114 publications were selected and 253/275 admissions (92%) were evaluated. Use was considered appropriate for albumin in 47.6% (IC 95% 39% – 55%); dopamine <3mg/kg/min 87.9% (83% – 92%); sedation and analgesia 88.6% (87% – 90%); red blood cell transfusions 95.2% (92% – 97%); stress ulcer prophylaxis 89.7% (88% – 91%).

Objetivos: Estimar a concordância entre as práticas e as evidências disponíveis em uma unidade de terapia intensiva pediátrica. Métodos: Estudo retrospectivo de todos os pacientes internados durante 2001. As práticas foram classificadas em adequadas ou não-adequadas de acordo com recomendações. Esperava-se para as práticas recomendadas 90% de concordância, para as contra-indicadas, discordância de até 10% e para aquelas onde havia incertezas, 50%. Resultados: Foram selecionadas 114 publicações e avaliadas 253/275 internações (92%). O uso foi considerado apropriado para albumina em 47,6% (IC 95% 39% – 55%); dopamina <3mg/kg/min 87,9% (83% – 92%); sedação e analgesia 88,6% (87% – 90%); transfusões de concentrado de hemácias 95,2% (92% – 97%); profiliaxia de úlcera de estresse 89,7% (88% – 91%). / Objectives: Estimate the concordance between the practices and the evidence available in a pediatric intensive care unit. Methods: Retrospective study of all admitted patients during 2001. The practices were classified as adequate or non-adequate according to recommendations. It was expected 90% concordance for the recommended practices, while for non-adequate practices, discordance until 10% and for those where there was doubt, 50%. Results: 114 publications were selected and 253/275 admissions (92%) were evaluated. Use was considered appropriate for albumin in 47.6% (IC 95% 39% – 55%); dopamine <3mg/kg/min 87.9% (83% – 92%); sedation and analgesia 88.6% (87% – 90%); red blood cell transfusions 95.2% (92% – 97%); stress ulcer prophylaxis 89.7% (88% – 91%).