<p>Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.</p><p>We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB.</p><p>Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well.</p><p>In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.  </p>

<p>Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. </p><p>Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor. </p><p>Method: Interviews were preformed with Chief financial officers from four companies, together with each company's auditor and head of quality from the audit firm. </p><p>Conclusion: The conclusion is that there are no conflicting interests from auditing and consulting in small companies. Receiving advice is on the contrary what smaller companies perceive as quality in employing an auditor. For the auditor to give advice therefore grants advantages to all stakeholders.</p>

<p>Denna uppsats ger inblick i pedagogers, läroplanskrivares, lärares och elevers syn på begreppet självständighet. Uppsatsen tar sin utgångspunkt i vad som händer under tiden efter att en elev stött på problem till dess den fått handledd vägedning i ämnet slöjd. Självständighetsbegreppet står i centrum för uppsatsens framställning.</p>

<p><strong>Syfte:</strong><strong> </strong>Syftet med denna uppsats är att belysa förtroendet för revisorer och vad som skapar förtroende för dem. Vi vill dessutom belysa vad revisorer gör för att skapa förtroende hos sina klienter.</p><p><strong>Metod: </strong>Uppsatsen baseras på en kvalitativ metod. I vår teoretiska referensram använder vi oss av litteratur inom området, artiklar, propositioner och material från föreläsning inom revision. Vårt empiriska material har vi fått genom att vi har intervjuat fyra revisorer, en revisorsassistent, två företagare, en skatterevisor på Skatteverket samt en kontorschef på en bank för att få ett svar på våra frågeställningar. I vår analys jämför vi teorin med empirin och gör därefter våra slutsatser.</p><p> <strong>Resultat & slutsats: </strong>Det som skapar förtroende hos företagarna är revisorernas kompetens och noggrannhet. Balansen mellan oberoende och förtroende måste hanteras på ett sätt som leder till att jobbet kan utföras korrekt och att båda parter är tillfredställda. Kontorschefen anser att är det är viktigt att revisorerna är oberoende. Vidare tycker hon att de flesta revisorer har gott förtroende. Hon tycker att revideringen i stort fungerar bra och kunden får bra tips och råd för att få fram ett bra underlag, vilket innebär att även hon anser att det är revisorernas kompetens som skapar förtroende. Skatterevisorn talar om förtroendet för bankens del. Han menar att ett reviderat företag är en garant för banken. Han får medhåll från kontorschefen på banken som menar att de kan känna sig tryggare med en fackmässig överblick i deras ekonomi. Tystnadsplikten skapar också förtroende hos skatterevisorn. Revisorer använder sin kompetens och oberoende för att skapa förtroende hos sina klienter. De måste även vara uppdaterade vad gäller förändringar och nyheter och hantera tystnadsplikten på ett korrekt sätt. För att sedan behålla det redan skapade förtroendet handlar det om affärsmässig professionalism. Vi konstaterar att analysmodellen är ett bra och användbart hjälpmedel för att skapa förtroende hos klienterna, därför att den håller oberoendet i schack. Det är viktigt att det råder en balans av oberoende och förtroende, eftersom ett för starkt förtroende kan innebära ett hot mot oberoendet.</p><p><strong> </strong><strong>Förslag till fortsatt forskning: </strong>Om revisionsplikten avskaffas och de småföretagen har möjlighet att <em>välja</em> om de vill ha revision eller inte vore det intressant att undersöka hur revisionsbyråerna kommer att arbeta för att skapa och behålla förtroende för att få småföretagen att fortsätta <em>välja</em> revision.</p><p><strong> </strong><strong>Uppsatsens bidrag: </strong>Läsaren får olika definitioner på begreppet förtroende och olika sätt att både skapa och behålla förtroendet i relationer.<strong> </strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p>

<p>Idag satsas allt mer på stödboenden i olika former och man föredrar placeringar i närmiljö. Föreliggande studie syftar till att undersöka ungdomars livssituation minst ett år efter avslutad placering på Kollbo, ett stödboende tillhörande Ungdoms- och familjeenheten i Örebro kommun. Syftet är vidare att undersöka vilka komponenter i verksamheten ungdomarna har uppfattat som positiva respektive negativa, samt att se hur deras uppfattningar överensstämmer med personalgruppens. Studien har en kvalitativ ansats och bygger på intervjuer med ungdomar samt ordinarie anställda på Kollbo. Intervjuguiderna har utformats utifrån studiens syfte, verksamhetsbeskrivning samt tidigare forskning. Av resultatet framkommer att de komponenter ungdomarna menar har haft en positiv inverkan är personalens generella stöd och tillgänglighet och särskilt kontaktpersonen har haft stor betydelse. De är positiva till de regler som fanns och menade att personalgruppen var sammansvetsad och konsekvent. Flera respondenter upplever att Kollbos personal genom sitt stöd har haft del i att deras relationer med familjen förbättrats. Den komponent som framför allt uppfattades ha en negativ påverkan var tillämpningen av avvisning som konsekvens för regelbrott. Detta var även den komponent om vilken uppfattningarna i ungdoms- respektive personalgrupp skilde sig åt i störst utsträckning. Resultatet visar att ungdomarna, med ett undantag, idag är nöjda med sin livssituation. Majoriteten menar att placeringen har gjort en avgörande skillnad för deras nuvarande situation.</p> / <p>Today there is an increased use of supportive residential homes of different types and placements close to home are preferred. The purpose of this study is to examine the present situation of youths at least one year after completing their placement at Kollbo, a supportive residential home within the social welfare service of Örebro municipality. The purpose is also to examine which components have been regarded as positive respectively negative by the youths and how their views agree with the staff’s. The study has a qualitative approach and is based on interviews with youths and the regular staff at Kollbo. The interview guides have been formulated on the basis of the study’s aim, the statement of activity and previous research. The results of the study show that the components that have been positively regarded by the youths are the general support and availability provided by the staff and especially their contact person have had a special meaning to them. They are also in favour of the rules and have experienced the staff as united and consistent. Several respondents’ experience is that the staff at Kollbo has had an active part in helping to improve the youths’ family relations by their support. The component regarded as having the most negative influence was the use of refuse of entry as a consequence of breaking the rules. This was also the component were the staff’s and youths’ opinions differed the most. The result further shows that the youths, with the exception of one person, are pleased with their present life situation. The majority believes that the placement has made a significant difference for their present situation.</p>

<p>Syftet med undersökningen har varit att undersöka hur eleverna uppfattar textilslöjden. Jag ville ta reda på hur de uppfattar textilslöjden som ämne och även vad de anser att ämnet går ut på. Tycker eleverna de någon nytta av textilslöjden, eller är det ett ämne som tjänat ut sin roll? Eleverna går i årskurs 9 i en skola i Mellansverige. Intervjuerna har utförts som gruppintervjuer, fyra grupper med 3-4 elever i varje grupp. De uppmanades att reflektera över alla år de haft textilslöjd, alltså från årskurs 3-9. Frågorna rörde sig inom två områden. Det ena området rörde slöjden som ämne och det andra berörde undervisningen. Resultatet visade att eleverna ser ämnet till stor del som en förberedelse för vuxenlivet. De tyckte att de på fritiden har stor nytta av de kunskaper de fått i slöjden. De menade att det inte bara är de olika teknikerna de lärt sig, utan också att de kunskaper de fått, gör att de vågar prova andra projekt än det de arbetat med i slöjden.I frågorna som rörde undervisningen fanns det stor spridning på svaren. Men de flesta elever tyckte att arbetsområdena var ganska styrda. De kunde inte välja <em>vad</em> de skulle göra men i viss mån <em>hur</em>. Eleverna uppgav att förutsättningen för lärandet i slöjden var läraren. Beskrivningar och förlagor kunde vara till hjälp men lärares handledning var viktigast.</p><p> </p><p>Min slutats är att eleverna tycker att slöjden är ett viktigt ämne eftersom de lär för livet utanför skolan, både för nu och för framtiden. Vad gäller undervisningen, och idé och kreativitet uppfattar jag att eleverna önskar mera utrymme för att få möjlighet till eget utforskande och experimenterande. Vilket också kursplanen i slöjd anger att ämnet ska innehålla.</p> / <p>The purpose with this examination has been to investigate the subject Textile handicraft from a student's perspective. My wish was to investigate how the students thought about textile handicraft as a subject and also how they think about the subject in a wider sense. Do they think that they shall benefit from textile handicraft or has the subject past its sell-by date? The students I chose to interview were located in class 9, in a town, in the middle of Sweden. I chose to do group interviews, four groups with 3-4 individuals in each group. I asked them to think about textile handicraft during all the years they have had it as a subject, which includes year 3 to 9. The questions were in two parts. The first part was about the subject and the second was about the teaching. The result of the investigation showed that the students think of the subject as a preparation for growing up. When they later were talking about their free time, they could see that they got a lot of experience from the subject. What they meant was that they have gained a lot of experience not only with technical things but also how to work in projects. When I asked questions about the teaching, there were a lot of different answers. But most of the students could see that the teachers always had a plan for the subject. The students told me that they couldn't choose what to do, but they had the opportunity to choose how to do it. They also said that the teacher had the biggest part to play in their education and influenced how they handled the subject.</p><p> </p><p>My conclusion is that the subject textile handicraft is an important subject because they learn to prepare for life outside of school both today and for the future. Regarding the education, ideas and creativity, I can see that the students would like to have more room amongst the opportunities for their own experimental spirit which the syllabus for textile handicraft describes.</p>

<p>With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?</p><p>The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.</p>

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor. Method: Interviews were preformed with Chief financial officers from four companies, together with each company's auditor and head of quality from the audit firm. Conclusion: The conclusion is that there are no conflicting interests from auditing and consulting in small companies. Receiving advice is on the contrary what smaller companies perceive as quality in employing an auditor. For the auditor to give advice therefore grants advantages to all stakeholders.

Denna uppsats ger inblick i pedagogers, läroplanskrivares, lärares och elevers syn på begreppet självständighet. Uppsatsen tar sin utgångspunkt i vad som händer under tiden efter att en elev stött på problem till dess den fått handledd vägedning i ämnet slöjd. Självständighetsbegreppet står i centrum för uppsatsens framställning.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident. We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has. To do this, we used the qualitative method and interviewed two auditors, an auditor at KPMG and one at ÖPWC. In order to get another perspective we also interviewed two clients, Eskilstuna-Kuriren AB and Eskilstuna Energi och Miljö AB. Auditing means that with a professional critical attitude plan, review, evaluate and comment on management, annual report and accounts. Auditor's role is simply to assure the quality of information. This requires that the auditor is independent and follows confidentiality, and assumes professional ethics and generally accepted auditing. In order to reduce the expectation gap it is important that the information and communication between auditor and the client works well. In this paper we found that the analysis model is an important tool for examining auditor independence for each new assignment and each new year. We also found that our respondents believe that an open dialogue is important and that the auditor will act as a sounding board. Our clients do not feel that there is a gap in expectations because they have a record in the auditing profession and know what an auditor should and must do.