I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie. Insamlingen av empiri bestod av personliga intervjuer med åtta revisorer. I urvalet av respondenter ingår både auktoriserade och godkända revisorer från både Big-4 och icke Big-4 byråer. Vår studie visar att revisionskvalitén inte behöver ha ökat efter implementeringen av ISA, vilket var syftet med de nya revisionsstandarderna. Studien visar vidare att ISA inte är anpassat för små företag och ett diversifierat regelverk för revision av små företag kan gynna de små företagen eftersom kostnaden idag är större än nyttan av de nya revisionsstandarderna. ISA har även medfört att revisionen idag blivit dyrare att genomföra eftersom fler arbetsmoment krävs och dokumentationen blivit mer omfattande, vilket tar tid från andra granskningsåtgärder. / In the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.

There is limited study of the prevalence of childhood obesity and being overweight in 6 to 9 year old children living in Saskatchewan and Canada using the international standards and measured data. Limited data exists of the prevalence of obesity in rural and small urban communities. In 2000, a cross-sectional survey of children was conducted that primarily assessed the respiratory health of children in two southern Saskatchewan communities. Anthropometric measurements (height and weight) as well as child and familial data were available for 1241 children ages 6 to 9 years. Using data from this study and applying international standards for obesity and overweight developed by Cole and colleagues (2000) an analysis was undertaken to describe and compare the prevalence of overweight and obesity between communities and identify associated risk factors. Although the mean body mass index (BMI) differed statistically between communities, no differences in overweight and obesity were identified once the international standards were applied. The overall prevalence was 19.2% for being overweight and 5.2% for obesity. More girls than boys were overweight and obese at age 9. After adjusting for age, sex and community, maternal smoking during pregnancy and current gastrointestinal symptoms of nausea and/or diarrhea were associated with overweight and obesity. Lower physical activity in free time was associated with being overweight as a child. Children who were not consistently participating in physical education and sports in school were more likely to be overweight and obese. This research provides important new information regarding the prevalence and associated risk factors for overweight and obesity in school aged children in Saskatchewan. Although results concur with international prevalence rates of childhood obesity, children in this study were not as overweight or obese as previously reported data has shown for similar Canadian populations. Less physical activity, both in school and at home, may be important for the development and continuation of childhood obesity. Further research is necessary to explore reasons why obese and overweight children are experiencing significant digestive related health concerns.

There is limited study of the prevalence of childhood obesity and being overweight in 6 to 9 year old children living in Saskatchewan and Canada using the international standards and measured data. Limited data exists of the prevalence of obesity in rural and small urban communities. In 2000, a cross-sectional survey of children was conducted that primarily assessed the respiratory health of children in two southern Saskatchewan communities. Anthropometric measurements (height and weight) as well as child and familial data were available for 1241 children ages 6 to 9 years. Using data from this study and applying international standards for obesity and overweight developed by Cole and colleagues (2000) an analysis was undertaken to describe and compare the prevalence of overweight and obesity between communities and identify associated risk factors. Although the mean body mass index (BMI) differed statistically between communities, no differences in overweight and obesity were identified once the international standards were applied. The overall prevalence was 19.2% for being overweight and 5.2% for obesity. More girls than boys were overweight and obese at age 9. After adjusting for age, sex and community, maternal smoking during pregnancy and current gastrointestinal symptoms of nausea and/or diarrhea were associated with overweight and obesity. Lower physical activity in free time was associated with being overweight as a child. Children who were not consistently participating in physical education and sports in school were more likely to be overweight and obese. This research provides important new information regarding the prevalence and associated risk factors for overweight and obesity in school aged children in Saskatchewan. Although results concur with international prevalence rates of childhood obesity, children in this study were not as overweight or obese as previously reported data has shown for similar Canadian populations. Less physical activity, both in school and at home, may be important for the development and continuation of childhood obesity. Further research is necessary to explore reasons why obese and overweight children are experiencing significant digestive related health concerns.

Title: Activities of certified auditors Key words: auditor, liability, International Standards on Auditing ABSTRACT The diploma thesis focuses on the legal aspects of activities of certified auditors, particularly in the context of auditors' liability. First, it briefly summarizes the history of auditing throughout the world and in the Czech Republic. It analyses the meaning and objectives of the statutory audit and explains the triangular relationship between the auditor, management of the entity and its owners. The description of a typical course of assurance engagement is accompanied by cautionary advice for intricate aspects of acceptance of an audit engagement and the preparation of engagement letter. Attention is paid to materiality levels used during the statutory audit and to the expression that the financial statements give a true and fair view of the financial position of the entity. Different types of auditor's report are distinguished and a variety of errors frequently made not only by users of financial statements from the common public but also by experts participating in management of audited entities is mentioned as well. The three chapters dealing with auditor's liability discuss the civil, disciplinary and criminal issues related to assurance activities. As regards auditors' civil...

<p>Sammanfattning</p><p>Introduktion</p><p>Ett antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.</p><p>Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.</p><p>Syfte</p><p>Syftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.</p><p>Metod</p><p>Vi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar. För undersökningen och insamlandet av empiriskt material har vi använt en kvalitativ metod.</p><p>Resultat</p><p>Införandet av RS har inneburit skillnader och ett exempel på det är mer dokumentation. De grundläggande begrepp som fanns i RP såsom god revisionssed, väsentlighet och risk, finns även med i RS även om de på vissa punkter har blivit mer tydlighet. En effekt av införandet av RS är att det har blivit mer enhetlig revision, det har medfört en kvalitetssäkring och ett ökat skydd för intressenterna.</p><p>Nyckelord</p><p>Revisionsstandard, Revisionsprocessen och International Standards on Auditing</p>

Sammanfattning Introduktion Ett antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS. Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen. Syfte Syftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570. Metod Vi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar. För undersökningen och insamlandet av empiriskt material har vi använt en kvalitativ metod. Resultat Införandet av RS har inneburit skillnader och ett exempel på det är mer dokumentation. De grundläggande begrepp som fanns i RP såsom god revisionssed, väsentlighet och risk, finns även med i RS även om de på vissa punkter har blivit mer tydlighet. En effekt av införandet av RS är att det har blivit mer enhetlig revision, det har medfört en kvalitetssäkring och ett ökat skydd för intressenterna. Nyckelord Revisionsstandard, Revisionsprocessen och International Standards on Auditing

On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process has been affected by the implementation of the clarified ISAs and what effects it has given rise to. The study also aims at explaining the relationship between audit firm size and impact on the audit process. This study was conducted using qualitative methods for both collecting and analyzing data. The data have been collected using both primary and secondary data. The primary data was collected through questionnaires in order to get as many opinions as possible but interviews were conducted as well in order to get a deep insight about the subject and to make sure that the questions in the questionnaire was relevant. What emerged in this study is that both the EC and IFAC were right about the implementation of the clarified ISAs in Sweden. The auditors that participated in this study explained that the way they are doing an audit has not changed, which means that no fundamental changes have occurred in the audits. However, the auditors have experienced some changes in the audit process, for example an increased amount of requirements on documentation and a more complicated and time consuming auditor’s report. How much the audit process has changed differs depending on the size of the audit firm. Generally, the impact on the audit process at the “big four” are less than it is on small audit firms due to the fact that many of the “big four” have worked with ISA before. Overall, the auditors have experienced that the implementation of the clarified ISAs have meant an increased cost for doing audits, in the form of updates in audit methodologies, educations and more procedures to perform. However, the auditors have not experienced that the audit quality has increased due to this. This means that the costs for an audit have increased while the quality remains the same.

Standards are necessary for an efficient functioning of the market and their regulation is an increasingly important area of law. Such is their importance that today it is possible to find thousands of standards developed by international standardising bodies, governmental agencies and even private companies in products that range from SIM cards and medical devices, to the pasteurisation of milk and computer protocols. Reasons that justify their widespread use are not difficult to ascertain: they play, for example, an important role in the achievement of economies of scale in manufacturing and in the attainment of compatibility of products and processes. However, together with these positive effects, standards can also have discriminatory consequences for trading partners, especially in cases in which they are badly designed and applied (for example, when they are introduced with the real purpose of creating an artificial comparative advantage for domestic producers). Given the existence of these ambivalent effects, three different policy tools have been developed within the World Trade Organisation (WTO) legal regime, aimed at maximising the benefits derived from the use of standards: harmonisation, equivalence and mutual recognition. The present thesis investigates the way in which both the WTO Technical Barriers to Trade (TBT) and Sanitary and Phytosanitary Measures (SPS) Agreements regulate these three instruments, and also, the potential shortcomings of the system from a trade law perspective. For that purpose, it studies relevant legal provisions of both Agreements, WTO jurisprudence and guidelines issued by international standardising bodies, among other topics.

This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.

This thesis deals with bank guarantees, an instrument widely used especially in the field of international trade. The aim of this thesis is to characterize bank guarantees and their application in commercial relations. In relation with the growing use of bank guarantees in international business, the customary treatment of this challenging banking instrument will be analyzed and compared in different regions of the world -- i.e. Turkey, Syria, Iran, countries in the Organization for the Cooperation Council of Arab Gulf Countries and the Organization for the Harmonization of Business Law in Africa, - with the international standards of the International Chamber of Commerce. This thesis may be helpful for understanding demand guarantees and, due to the lack of comprehensive information, it could assist companies that trade in the above areas and are required to issue a guarantee to their customers.