The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.

The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.

The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line with the provisions of the Public Finance Management Act. The roles and responsibilities and supporting mechanisms available for implementation are reflected on and the application in national departments in South Africa is analysed. The analysis demonstrates that limited performance audits are conducted and reported on in the annual report. Although there has been a continuous improvement in performance reporting major shortcomings identified by the Auditor-General SA include the lack of sufficient supporting evidence and non-alignment between the planning, budgeting and actual reporting information. Accounting officers made reference to performance information in their reports but the content differed and audit committees also adopt various practices. Challenges include the lack of standards, support and incentives or sanctions for poor reporting. The study concludes with recommendations and suggestion for future research. / Auditing / M. Com. (Auditing)

Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records management from the criteria for a sound financial management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fall outside the jurisdiction of the organisation’s records manager. Utilising the King Report III as a framework, this study sought to develop a framework to embed records management practices into the auditing process in the public sector of South Africa, with a view to entrench a culture of clean audits. The study relied on mixed methods research (MMR), with the quantitative study conducted first through informetrics analysis of audit reports, while the qualitative paradigm was used to substantiate numerical data. Data collection adopted a multi-approach with four key sources of data: a questionnaire, interviews, literature review and publicly available data from the consolidated general reports of AGSA. The study revealed that most governmental bodies have established internal audit units, audit committees and records management units, which did not work in unison. In most governmental bodies records management did not form part of the audit scope and records management professionals were not part of the audit committees. As a result, most governmental bodies continued to receive negative audit opinions from AGSA. The study recommends that records management community should utilise auditing and risk management as a springboard to propel records management to the new heights. A further empirical study on the role of auditing and risk management in records management that embraces both the private and public sectors is recommended. / Information Science / D. Litt. et Phil. (Information Science)

South Africa comes from an apartheid local government system that was structured to divide the citizens socially, economically, spatially and racially to ensure that only a small minority of South Africans benefited from the development and the resources of this country. Since 1994 government departments have undergone a number of transformation processes. The Employment Equity Act 55 of 1998 and affirmative action became instrumental in ensuring racial and gender representation within the local government structures. This study investigates the perceptions of racism, nepotism, fraud and other related problems which were perceived as a hindrance towards the effective implementation of affirmative action. The main findings of the study confirm that the implementation of affirmative action in municipalities is not effective due to lack of commitment from top management. It is anticipated that the implementation of Local Government Systems Amendment Act 7 of 2011, will enforce service delivery within municipalities. / Public Administration & Management / M. Tech. (Public Management)

Revisionsbranschen är en starkt reglerad bransch och styrs i dagsläget av många lagar som har som avsikt att värna om intressenter samt ge riktlinjer om god redovisningssed. Trots att dessa lagar existerar, är det många företag i obestånd som manipulerar bokföringen, vilket gör revisorns arbete att granska bokföringen mycket viktigt. Att företag får anmärkning på bokföringen är inte ovanligt och det kan finnas många orsaker till att företag som gått i konkurs får revisionsanmärkningar. Syftet med denna studie är att undersöka revisionsanmärkningar i ett företags sista årsredovisning innan konkurs. Vidare är syftet att undersöka om det finns något samband mellan företagens storlek och antal revisionsanmärkningar. I studien har den kvantitativa metoden använts där ett urval på 350 företag som gick i konkurs under 2015 och som haft revisor valts ut. Revisionsberättelser från dessa 350 har därefter samlats in från databasen Retriver för att sedan analyseras. Den genomförda studien visar att 61 % av alla företag har fått åtminstone en anmärkning i revisionsberättelsen. Enligt studiens empiriska material är den vanligaste anmärkningen att bolaget inte i rätt tid och med rätt belopp har redovisat samt betalt mervärdesskatt, avdragen skatt eller sociala avgifter. Därefter är det vanligt att årsredovisningen inte har upprättats i sådan tid att det varit möjligt att hålla årsstämma inom sex månader efter räkenskapsårets utgång och att en kontrollbalansräkning inte har upprättats. Det som vidare framkommit i studien är att i 22 % av företagen har revisorn anmärkt på företagets fortlevnad. Genom en analys av det empiriska materialet har det även framkommit att det finns ett samband mellan företagets storlek och antal anmärkningar då större företag får färre anmärkningar än vad mindre företag får. / The audit industry is highly regulated and controlled of many laws that seeks to protect stakeholders and to provide guidelines for companies so they can use generally accepted accounting principles. Although these laws exist, many companies in insolvency manipulates records, making the work of the auditor to review the accounts very important. That companies get notes on their accounting is not uncommon and it might be different causes to this. The purpose of this study is to investigate auditors notes in a company's last annual report before the bankruptcy. Furthermore, the purpose is to investigate whether there is any correlation between company size and number of notes. In this study, the quantitative method is used where a sample of 350 companies that went bankrupt in 2015 and who had an auditor has been selected. Audit reports from these 350 companies have been collected from the database Retriever and then analyzed. The survey shows that 61 % of all companies have gotten at least one note in the audit report. According to the study's empirical material, the most common complaint is that the company hasn’t, in the right time and with the right amount reported and paid tax, deducted tax or social security contributions. Next, it is common that the annual accounts have been prepared in such time that it has been impossible to hold the annual general meeting within six months after the financial years ending. The third commmon note in the audit report is that a company hasn’t done a balance sheet for liquidation. What further emerged from the study is that in 22 % of the companies the auditor have criticized the company's going concern. Through an analysis of the empirical material, it has also emerged that there is a correlation between company size and number of notes as larger companies get fewer notes from accountants than smaller companies gets.

Titel: Revisionskvalitet - En studie beträffande hur låg revisionskvalitet vidareutvecklarkonceptet revisionskvalitet. Bakgrund & problematisering: Revisorer befinner sig i förtroendebranschen där skandaler, vars grund ligger i bristande revisionskvalitet, har fått allmänheten att se på revisionsprofessionen med misstänksamhet. För att inte missbruka professionens förtroende såväl som frambringa skandaler finns ett behov av att reducera bristande revisionskvalitet. Då majoriteten av tidigare forskning, gällande konceptet revisionskvalitet, fokuserar på konceptets högre spektrum menar vi att ett nytt angreppssätt för att konceptualisera revisionskvalitet och därmed reducera bristande revisionskvalitet är nödvändigt. Syfte: Uppsatsens huvudsyfte är att utforska vad låg revisionskvalitet innebär utifrån den kontroll- och tillsynsåtgärd som övervakar revisionsprofessionen från insidan, för att på så vis skapa en vidare förståelse för konceptet revisionskvalitet. Uppsatsens delsyfte är att redogöra för utvecklingen av låg revisionskvalitet över tid fram till aktuell tidpunkt, för att på så vis få en mer flerdimensionell förståelse för hur låg revisionskvalitet har vidareutvecklat konceptet revisionskvalitet. Metod: Uppsatsen har tagit utgångspunkt i en abduktiv forskningsansats och har där igenom antagit en kvalitativ undersökningsmetod och longitudinell design. Den kvalitativa undersökningsmetoden har utförts i två steg, varvid förstudien har tagit sin utgångspunkt iintervjuer, medan huvudstudien har tagit sin utgångspunkt i en innehållsanalys av disciplinärenden utförda av Revisorsnämnden med den disciplinära åtgärden upphävande av auktorisation eller godkännande. Slutsats: Revisionskvalitet som koncept kan genom uppsatsens förstudie och huvudstudie definieras utifrån låg revisionskvalitet i from av överkategorierna; Dokumentation, Granskning, Okunskap, Regelverk, Formella brister samt Uppfyller inte steg i revisionen. Således har denna uppsats, genom nya aspekter såväl som nivåer, preciserat befintlig teori och befintliga konceptpå så vis att utvecklingen av låg revisionskvalitet har vidareutvecklat konceptet revisionskvalitet. Nyckelord: Audit, audit failure, audit failure definition, audit service quality, audit quality, audit quality definition, dysfunctional auditor behavior, ethics, etik, going concern warning, high audit quality, legitimacy, legitimacy theory, low audit quality, profession, professionalduty, revision, revisionskvalitet, revisionsmisslyckande, revisor och quality. / Title: Audit Quality - A thesis regarding how low audit quality further develop the concept ofaudit quality. Background & problem: Accountants are in the trust industry and scandals, whose foundationlies in the lack of audit quality, has thus gained the public to see the audit profession with suspicion. In order not to abuse the trust as well as produce scandals there is a need to reduce low audit quality. Since the majority of previous research has been focusing on the concept's higher spectrum, we believe a new approach for conceptualizing audit quality is necessary in aim to reduce low audit quality. Purpose: The main purpose with this thesis is to explore what low audit quality means based on the control and enforcement measure that monitors the audit profession from the inside, to thereby create a wider understanding of the concept of audit quality. The subsidiary aim of this thesis is to describe how the low audit quality has developed over time, compare with the current situation and thereby obtain a multidimensional understanding of how low audit quality has developed into the concept of audit quality. Method: This thesis has an abductive research approach and has therefore adopted a qualitative research method and longitudinal design. The qualitative survey methodology was conducted in two stages, the feasibility study has been based on interviews, while the main study has been based on a content analysis of disciplinary proceedings conducted by the Supervisory Boardwith the disciplinary action waiver of authorization or approval. Conclusion: Audit quality as a concept can through the thesis feasibility study and the mainstudy be defined by low-quality audits in the form of the categories; Documentation, Review, Ignorance, Regulatory framework, Formal shortage and Does not fulfill the stage of the audit. Thus, this thesis, through new aspects as well as new levels, has specified existing theory and existing concepts in a way that the development of low audit quality has further developed the concept of audit quality. Key words: Audit, audit failure, audit failure definition, audit service quality, audit quality,audit quality definition, dysfunctional auditor behavior, ethics, going concern warning, high audit quality, legitimacy, legitimacy theory, low audit quality, profession, professional duty andquality.

人力資源是會計師事務所最大昀資產，充足的人力是事務所生存的必要條件。長久以 來，會計師界一直深為過高的人員流動苦腦，然而，必須尋式一個成本效益均衡的點 ，本研究的目的即在探討事務所查帳人員的離職原因，以尋求改善偏高的人員離職率 ，並謀求事務所工作環境的改善。 本論文研究之自變數為：組織承諾、領導型態、角色壓力、工作滿足、人格特性，因 變數為人員的離職行為。 本研究直接從國內會計師事務所取得最近二年內離職人員名單，抽取１５０位受試者 寄發問卷，並對這些事務所一年以上之在職人員抽取１５０位受試者寄發問卷，以資 比較。 未研究採用的分析方法如下：簡單百分比及統量數、t 檢定、變異數分析、皮爾森積 差相關、逐步迴歸等，以測試各自變數間彼此之關係，並獲得對因變數（離職行為） 的解釋能力，何者最大。

本研究主要係探討企業內部稽核人員在平時的工作任務中，致令其產生離職傾向與本身工作壓力、工作滿足及工作績效之間的關聯性為何。 為達到研究之目的與獲得實證結果，本研究方法採取問卷調查方式，對台灣地區各企業設置有內部稽核單位之內部稽核人員為對象，計發出電子郵件500份，同時，透過稽核界朋友協助發放問卷100份，經統計回收有效問卷計188份，回收率為31.3%。經以SPSS統計軟體對所收集之問卷進行分析，並將所得結果與研究假設對照，提出本研究之結論與建議。茲將研究結論摘述如下： 一、離職傾向與各變項之關係 1.與整體工作壓力均呈顯著正相關。 2.除「升遷」滿足無顯著相關外，與整體工作滿足各構面呈顯著負相關。 3.除「個人績效」構面無顯著相關外，與「主管考評」、「公司考評」及「績效回饋」呈顯著負相關。 二、工作壓力、工作滿足、工作績效之關係 1.除「焦慮」外，「疲勞」、「憂鬱」、「低自尊」與工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「在職進修」等構面均呈顯著負相關。 2.內部稽核人員在工作壓力所造成之「疲勞」、「憂鬱」、「低自尊」及整體工作壓力與工作績效之「主管考評」、「公司考評」、「績效回饋」等構面呈顯著負相關。 3.內部稽核人員工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「受重視程度」與整體工作績效各構面均呈顯著正相關。 三、個人屬性與各變項之差異關係 內部稽核人員個人屬性與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 四、企業環境因素與各變項之差異關係 內部稽核人員之企業環境因素與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 五、離職傾向預測力分析 以工作壓力、工作滿足及工作績效等變項之各構面進行多元逐步迴歸分析結果，以整體工作壓力之預測力最佳。 本研究依據實證分析結果，於本文最後章節提出研究發現、結論及建議，期提供給企業管理階層及內部稽核人員參考。 關鍵字:內部稽核人員、工作滿足、工作壓力、工作績效、離職傾向 / The main purpose of this thesis is to study the relationships among turnover intention, job stress, job satisfaction and job performance in daily work of internal auditors working in enterprise. In order to achieve the research purpose and have the experimental result, I designed questionnaire and sent them by e-mail to 500 internal auditors working for the companies that hire auditors. Besides, I also sent 100 questionnaires to the auditors via my auditor friends. I received 188 valid responding samples in total and analyzed the data by using SPSS.The research result can be concluded as follows: 1.Turnover intention with other variable’s relationship. (1)All job stress dimensions had significant positive correlation with turnover intention. (2)Except promotion satisfaction had no significant correlation, the other dimensions had significant negative correlation with turnover intention. (3)Except personal performance had no significant correlation,the other dimensions had significant negative correlation with turnover intention. 2.Job stress, job satisfaction and job performance of relationship. (1)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job satisfaction. (2)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job performance. (3)Except dependence and certificate satisfaction had no significant correlation, the other dimensions had significant positive correlation with job performance. 3.Analyzing the meaning variance between individual dimensions and job stress, job satisfaction and job performance. We had found individual dimensions had significant variance with job stress, job satisfaction job performance and turnover intention. 4.Analyzing the meaning variance among enterprise environment factors, job stress, job satisfaction and job performance. We had found enterprise environment factors had significant variance with job stress, job satisfaction job performance, and turnover intention. 5.The best interpretative variable for turnover intention is whole job stress. At last, we hope our conclusions and recommendations in the last charter can do some help to business management authorities and internal auditors. Keyword：internal auditor, turnover intention, job stress, job satisfaction, job performance.

Auditors play an important role in the reliability of financial statements. Many investors and other financial information users rely on their opinion. During the financial crisis, auditors were critised since they did not warn the markets about financially distressed companies. In our thesis, we examine whether auditors change their behaviour during a financial crisis. Using our collected data for joint stock companies in the Czech Republic, we focus on frequency of modified and going concern opinions, amount of audit and non-audit fees charged by auditors, and audit reporting lag. Our audit fees model showed that there were significantly lower audit fees after the crisis than during the crisis years. The results also suggest that both Big 4 and non-Big 4 auditors increased their frequency of issuing modified opinions (most of which were going concern opinions) during the crisis period. In our logit going concern models for the individual years we observed change of the auditors' behaviour during the crisis years 2008-2010. We have also found out that Big 4 auditors increased their audit reporting lag in 2008 but our overall results suggest that the audit reporting lag was shorter during the crisis.