A otimização do metabolismo e a maximização do desempenho das aves dependem de adequada nutrição. Dentre os nutrientes essenciais a essa nutrição estão o aminoácido lisina e zinco, objetos desta avaliação, sobre a produção, qualidade, composição dos ovos e morfologia intestinal. Setecentos e vinte poedeiras foram submetidas em dois períodos de avaliação. Cada período correspondeu a 12 semanas, sendo a Fase-I de 24 a 36 e a Fase-II de 48 a 60 semanas de idade. Os tratamentos foram distribuídos em delineamento inteiramente casualizado, dispostos em esquema fatorial (5 x 3) aplicados em seis repetições e a unidade experimental foi composta de oito aves/parcela. Os níveis de lisina digestível foram: 0,482; 0,527; 0,582; 0,644 e 0,732% e de zinco: 137, 309 e 655 ppm na forma de quelato. Na Fase-I, houve interação de lisina digestível e zinco nas variáveis: consumo de ração médio diário, conversão alimentar, porcentagem de postura e na massa de ovo. Na Fase-II a interação foi evidenciada no consumo de ração médio diário, peso da casca, composição química e taxas de deposição protéica, lipídica e mineral do ovo. Na maior concentração dietética de zinco o acréscimo de lisina digestível coincidiu com aumento linear no peso da casca. Por outro lado, o acréscimo de zinco independentemente do nível de lisina na dieta, culminou com a redução do peso do ovo e da porcentagem da matéria mineral na gema limitando a eficiência de deposição mineral nessa fração do ovo. Resultado inverso ocorreu no albúmen, quando houve aumento na porcentagem de matéria mineral. Em ambas as fases, a menor concentração de zinco (173ppm) atendeu as necessidades de produção e qualidade das aves. O valor médio estimado de lisina digestível foi de 0,662% ± 0,03 para a Fase-I e de 0,609 ± 0,004 para a Fase-II. / The optimization of the metabolism and poultry performance maximization depend of adequate nutrition. Among the essential nutrients there are lysine and zinc, subjects this evaluation, on egg production, quality, composition and intestinal morphology. Seven hundred and twenty laying were submitted into two study periods. Each period corresponded to 12 weeks, being 24 to 36 Phase I and 48 to 60 weeks of age Phase II. The treatments were allotted to a completely randomly, disposed randomized design under factorial scheme (5 x 3) with six replications and eight bird per experimental unit. The lysine levels were: 0.482; 0.527; 0.582; 0.644 e 0.732% and zinc: 173, 309 and 655 ppm in chelate form. At Phase I, there was interaction of digestible lysine and zinc in variables: average feed intake, feed: gain, laying percentage and egg mass. At Phase II the interaction was evidenced at the average feed intake, shell weight, chemical composition, proteic, lipidic and mineral depositionn rates egg. In the higher dietetic zinc concentration the digestible lysine accretion coincide with linear increase in shell weight. On the other hand, the zinc increase, of independently from diet lysine level, coincide with egg weight and yolk mineral percentage decrease, however limiting the mineral accretion efficiency in this egg fraction. In both Phases, the smallest zinc concentration (173ppm) attended the poultry production and quality needs. The estimate value of digestible lysine was 0.662% ± 0.03 for Phase I and 0.609% ± 0.004 for Phase II.

Les systèmes de génétique inverse permettent de manipuler les génomes viraux et se sont révélés essentiels pour étudier les virus à ARN. Récemment, une méthode basée sur la PCR, la méthode ISA (Infectious Subgenomic Amplicons), a été développée. La première partie de cette thèse se concentre sur la simplification de la méthode ISA. La principale contrainte d'ISA est l'exigence de produire des fragments génomiques modifiés qui nécessite un promoteur de transcription à l’extrémité 5’ du premier fragment et un ribozyme du virus de l'hépatite delta, suivi du signal de polyadénylation du virus simien 40 (HDR / SV40pA) à l’extrémité 3’ du dernier fragment. Ici, nous proposons une nouvelle méthode simplifiée "Haiku", dans laquelle sont fournis ces deux séquences en tant qu'amplicons séparés. Cette technique améliorée a été appliquée avec succès à une large gamme de virus dans des cellules de moustiques et de mammifères. La deuxième partie de cette thèse est axée sur la caractérisation de la population virale issue de divers systèmes de génétique inverse en utilisant le HRV-B14 comme modèle.Nos résultats montrent que le choix de la méthode a influencé la diversité génétique des populations virales mais quelle que soit la méthode utilisée, la fitness réplicative était similaire. En outre, nos données ont révélé que le poly(A)25 est la longueur optimale pour récupérer le HRV-B14 avec une efficacité élevée. La dernière partie du présent travail a examiné le potentiel de la méthode «ISA» pour conserver le spectre mutant présent dans l'échantillon viral d'origine. Nous avons montré que cette méthode récapitule au moins partiellement les quasi-espèces de la population virale native. / Reverse genetics systems allow manipulating viral genomes and have proved to be essential for studying RNA viruses. Recently, a PCR-based method, named ISA (Infectious Subgenomic Amplicons), was developed to facilitate the study of single-stranded positive-sense RNA viruses. The first part of the present work focused on simplifying the ISA method. The main constraint of the canonic protocol of the ISA method is the requirement to produce modified genomic fragments encompassing the transcription promoter and the terminator. Here, we propose the ultimately simplified "Haiku" design in which the promoter and the terminator are provided as additional separate DNA amplicons. This improved procedure was successfully applied to the rescue of a wide range of viruses in mosquito and mammalian cells. The second part of this work assessed the viral population issued from different reverse genetics systems. Using HRV B-14 as a model, we compared the genetic diversity and the replicative fitness of viruses generated using the most commonly used reverse genetics methods. Our results showed that the choice of the method influenced the genetic diversity of viral populations but whatever the method used, the replicative fitness was similar. In addition, Our data revealed that poly(A)25 is the optimal length to recover HRV-B14 with high efficiency and could be used to recover polyadenylated RNA viruses other than HRV-B14. The last part of the present work investigated the potential of the “ISA” method to conserve the mutant spectrum present in the original viral sample. We have showed that this method recapitulate at least partially the quasispecies of the native viral population.

Atualmente a segurança da informação tem sido uma preocupação constante das diversas instituições e países que utilizam recursos computacionais para comunicação e oferecimento de serviços. Métodos de proteção e contramedidas para redes tradicionais são conhecidos e comumente utilizados, tais como firewalls e detectores de intrusões. Para os sistemas de controle e aquisição de dados (Supervisory Control and Data Acquisition SCADA) não é diferente. Nos primórdios tais sistemas eram baseados em mainframes e arquitetura fechada, ou seja, dependentes dos fabricantes e consequentemente isolados de outros sistemas. Nos dias atuais os sistemas SCADA estão convergindo cada vez mais para plataformas baseadas em sistemas abertos e com a sua arquitetura fortemente apoiada em conectividade; sendo assim é usual a interligação de tais sistemas com a rede corporativa e em alguns casos com a própria internet. Partindo desse problema e com o atual desenvolvimento tecnológico em que se encontra a área de segurança da informação, é proposta uma metodologia para implantação de sistemas de automação em plantas de tratamento de água com ênfase em segurança e focada em sistemas industriais, utilizando as normas de segurança em automação ISA 99. Adicionalmente é proposto um mecanismo de análise e identificação de eventos maliciosos tendo por base o entendimento do fluxograma e etapas de uma planta de tratamento de água. Nesse sentido, os objetivos do presente trabalho são, em suma, estudar as normas, métodos e metodologias de segurança em sistemas industriais com foco em tratamento de água e propor uma metodologia cujo foco seja a minimização dos riscos de segurança. Para isso é proposto a avaliação de três cenários reais de tratamento de água para que assim seja possível simular os parâmetros de criticidade identificados no fluxograma e etapas do tratamento de água. Para tanto, desenvolveu-se um cenário conectado ao PLC que permitiu simular o comportamento e os impactos, além de um detector de eventos para análise dos resultados. / Currently, information security is a constant concern of the several institutions and countries that use computing resources for communication and service offering purposes. Protection methods and countermeasures for traditional networks such as firewalls and intrusion detectors are known and ordinarily used. The same goes for control systems and data acquisition (Supervisory Control and Data Acquisition - SCADA). In the beginning, such systems were based on mainframes and closed architecture, i.e., dependent on manufacturers and consequently isolated from other systems. Nowadays, the SCADA systems converge more and more to platforms based on open systems, with its architecture strongly relied on connectivity; thus, it is usual the interconnection of such systems with the corporate network and, in some cases, with Internet itself. From this issue, and with the current technology development in the information security area, a methodology is proposed to implement automation systems in water treatment plants with an emphasis on security, and focused on industrial systems, using automation safety rules ISA 99. The purpose of this essay is, in brief, to study safety rules, methods and methodologies for industrial systems with a focus on water treatment, and to propose a methodology directed to the minimization of safety hazards. For that purpose, it is proposed the evaluation of three water treatment real scenarios so that it is possible to simulate criticality parameters identified in the flow chart and stages of the water treatment. Therefore, a scenario connected to PLC was developed, allowing the simulation of the behavior and the impacts, in addition to an event detector for the result analysis.

Atualmente a segurança da informação tem sido uma preocupação constante das diversas instituições e países que utilizam recursos computacionais para comunicação e oferecimento de serviços. Métodos de proteção e contramedidas para redes tradicionais são conhecidos e comumente utilizados, tais como firewalls e detectores de intrusões. Para os sistemas de controle e aquisição de dados (Supervisory Control and Data Acquisition SCADA) não é diferente. Nos primórdios tais sistemas eram baseados em mainframes e arquitetura fechada, ou seja, dependentes dos fabricantes e consequentemente isolados de outros sistemas. Nos dias atuais os sistemas SCADA estão convergindo cada vez mais para plataformas baseadas em sistemas abertos e com a sua arquitetura fortemente apoiada em conectividade; sendo assim é usual a interligação de tais sistemas com a rede corporativa e em alguns casos com a própria internet. Partindo desse problema e com o atual desenvolvimento tecnológico em que se encontra a área de segurança da informação, é proposta uma metodologia para implantação de sistemas de automação em plantas de tratamento de água com ênfase em segurança e focada em sistemas industriais, utilizando as normas de segurança em automação ISA 99. Adicionalmente é proposto um mecanismo de análise e identificação de eventos maliciosos tendo por base o entendimento do fluxograma e etapas de uma planta de tratamento de água. Nesse sentido, os objetivos do presente trabalho são, em suma, estudar as normas, métodos e metodologias de segurança em sistemas industriais com foco em tratamento de água e propor uma metodologia cujo foco seja a minimização dos riscos de segurança. Para isso é proposto a avaliação de três cenários reais de tratamento de água para que assim seja possível simular os parâmetros de criticidade identificados no fluxograma e etapas do tratamento de água. Para tanto, desenvolveu-se um cenário conectado ao PLC que permitiu simular o comportamento e os impactos, além de um detector de eventos para análise dos resultados. / Currently, information security is a constant concern of the several institutions and countries that use computing resources for communication and service offering purposes. Protection methods and countermeasures for traditional networks such as firewalls and intrusion detectors are known and ordinarily used. The same goes for control systems and data acquisition (Supervisory Control and Data Acquisition - SCADA). In the beginning, such systems were based on mainframes and closed architecture, i.e., dependent on manufacturers and consequently isolated from other systems. Nowadays, the SCADA systems converge more and more to platforms based on open systems, with its architecture strongly relied on connectivity; thus, it is usual the interconnection of such systems with the corporate network and, in some cases, with Internet itself. From this issue, and with the current technology development in the information security area, a methodology is proposed to implement automation systems in water treatment plants with an emphasis on security, and focused on industrial systems, using automation safety rules ISA 99. The purpose of this essay is, in brief, to study safety rules, methods and methodologies for industrial systems with a focus on water treatment, and to propose a methodology directed to the minimization of safety hazards. For that purpose, it is proposed the evaluation of three water treatment real scenarios so that it is possible to simulate criticality parameters identified in the flow chart and stages of the water treatment. Therefore, a scenario connected to PLC was developed, allowing the simulation of the behavior and the impacts, in addition to an event detector for the result analysis.

Este estudo investigou se a qualidade de auditoria aumentou após as modificações implementadas pela ISA 700 revisada, que obrigou a inclusão de itens como os Principais Assuntos de Auditoria (PAAs), considerados mais informativos aos usuários das demonstrações contábeis. Além disso, investigou se os custos associados à auditoria tiveram algum impacto devido a essas novas exigências. A verificação dos possíveis impactos na qualidade de auditoria foi realizada com a utilização da proxy de qualidade das demonstrações contábeis obtida por estimação: (i) dos accruals absolutos anormais pelo Modelo de Kothari et al. (2005) derivado do Modelo de Jones (1991); (ii) dos accruals absolutos anormais pelo Modelo de Dechow e Dichev (2002) modificado; (iii) da qualidade dos accruals das receitas de Stubben (2010) e (iv) do percentual de magnitude dos accruals dos fluxos de caixa de Burgstahler et al. (2006). Os PAAs foram considerados, pois poderiam influenciar em maior qualidade de auditoria, sendo mais informativos aos usuários das demonstrações contábeis, podendo inclusive influenciar em uma gestão menos oportunista dos resultados por parte da administração (mensurado por menores accruals), com resultados ainda conflitantes na literatura contábil. A abordagem quantitativa das estimações foi realizada com dados contábeis e de mercado das companhias de capital aberto do Brasil, dos períodos de 2014 a 2017. A amostra consistiu em 1.554 observações para as quais foram coletadas, de forma manual, as informações sobre as firmas de auditoria responsáveis e as quantidades de PAAs divulgados que poderiam afetar a qualidade de auditoria. A maior parte das regressões, utilizando quatro métricas para os accruals não demonstrou evidências de melhoria na qualidade de auditoria após a adoção da ISA 700 revisada. Tais métricas foram analisadas considerando: (i) Painel A, que verificou a mudança na qualidade de auditoria na comparação do período pré e pós adoção da norma; (ii) Painel B, que incluiu o número de PAAs divulgados e (iii) Painel C, que incluiu as mudanças recorrentes de firmas de auditoria. Para a qualidade dos accruals das receitas foi obtido resultado positivo e significante no nível de 5%, indicando uma possível melhora na qualidade de auditoria. Em contrapartida, o poder explicativo diminuiu devido à alta correlação identificada entre a variável de interesse e a variável de controle que indica especificamente a quantidade de PAAs divulgados. Os honorários de auditoria também foram coletados manualmente, sendo que não apresentaram alterações estatisticamente significantes na comparação do período pré e pós adoção dos novos requerimentos. O presente estudo amplia as discussões acadêmicas para o mercado de capitais brasileiro acerca das implicações da inclusão dos PAAs nos relatórios de auditoria, bem como, na análise dos efeitos práticos da aplicação das normas expedidas pelos órgãos reguladores. Além disso, essa evidência pode auxiliar no aprimoramento das normas na busca por maior qualidade de auditoria e das demonstrações contábeis com foco no usuário que almeja redução de assimetria informacional sobre a realidade econômica das companhias. / This study investigated whether audit quality increased after the modifications implemented by the revised ISA 700, which required the inclusion of items such as Key Audit Matter (KAM), which are considered more informative to the users of the financial statements. Moreover, it investigated whether the costs associated with the audit had any impact due to these new requirements. The verification of possible impacts on audit quality was performed using the quality proxy of the financial statements obtained by estimating: (i) the abnormal absolute accruals by Kothari\'s Model (2005) adapted from the Jones\'s Model (1991); (ii) abnormal absolute accruals by Dechow and Dichev\'s Model (2002); (iii) the quality of accruals revenues of Stubben\'s Model (2010) and (iv) the percentage of magnitude of the accruals of cash flows of Burgstahler et al. (2006). The KAM could influence the quality of the audit, being more informative to the users of the financial statements and may even influence the less opportunistic management of the results by the administration measured by smaller accruals, although there are still conflicting results in the accounting literature. The quantitative approach in the estimates was made with accounting and market data for publicly traded companies in Brazil, from 2014 to 2017. The sample consisted of 1,554 observations for which the information about the responsible audit firms and the amounts of KAM disclosed that could affect audit quality were collected manually. Most of the regressions, using four accruals metrics, did not show evidence of improvement in audit quality after the adoption of ISA 700. These metrics were analyzed considering: (i) Panel A, which verified the change in audit quality in the comparison of the period before and after adoption of the standard; (ii) Panel B, which included the number of PAAs disclosed and (iii) Panel C, which included the recurring changes in audit firms. For the quality of revenue accruals, it was obtained a positive and significant result at the 5% level indicating a possible improvement in audit quality, but the explanatory power decreased due to the high correlation identified between the variable of interest and control variable that specifically indicates the amount of KAM disclosed. The audit fees were also manually collected and did not present statistically significant changes in the comparison of the period before and after the adoption of the new requirements. The present study uses the academic discussions for the Brazilian capital market on the implications of the inclusion of KAM in the audit reports, as well as on the practical effects of the application of the norms issued by the regulatory agencies. In addition, this evidence can help improve standards in the quest for higher audit quality and user-focused financial statements that aim to reduce informational asymmetry about the companies\' economic reality

<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>

The purpose with this study is to identify and explore how auditors proceed when acquiring knowledge about a company’s environment; and which difficulties that arise when acquiring this knowledge. A qualitative research method has been used to do this study and eight auditors have been interviewed. The risks in a company depend on which industry the company operates within. Therefore, it is very important that an auditor has an understanding of the whole company. ISA 315 requires an auditor to have an understanding of a company and its environment. This understanding will affect the auditor’s risk assessments during audit process. This study shows that interviews with the clients is an important information source when the auditors want to have knowledge about a company’s environment. Other information sources the auditors in this study use are different media sources, colleagues and key ratios. One difficulty with acquiring knowledge about a company’s environment is according to the respondents that it is hard to get a whole picture of a company. Another difficulty is that it might be hard for the auditors to know when they have enough information about a company’s environment; information that makes it possible to do accurate risk assessments.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients. Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors. Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor’s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks.

A otimização do metabolismo e a maximização do desempenho das aves dependem de adequada nutrição. Dentre os nutrientes essenciais a essa nutrição estão o aminoácido lisina e zinco, objetos desta avaliação, sobre a produção, qualidade, composição dos ovos e morfologia intestinal. Setecentos e vinte poedeiras foram submetidas em dois períodos de avaliação. Cada período correspondeu a 12 semanas, sendo a Fase-I de 24 a 36 e a Fase-II de 48 a 60 semanas de idade. Os tratamentos foram distribuídos em delineamento inteiramente casualizado, dispostos em esquema fatorial (5 x 3) aplicados em seis repetições e a unidade experimental foi composta de oito aves/parcela. Os níveis de lisina digestível foram: 0,482; 0,527; 0,582; 0,644 e 0,732% e de zinco: 137, 309 e 655 ppm na forma de quelato. Na Fase-I, houve interação de lisina digestível e zinco nas variáveis: consumo de ração médio diário, conversão alimentar, porcentagem de postura e na massa de ovo. Na Fase-II a interação foi evidenciada no consumo de ração médio diário, peso da casca, composição química e taxas de deposição protéica, lipídica e mineral do ovo. Na maior concentração dietética de zinco o acréscimo de lisina digestível coincidiu com aumento linear no peso da casca. Por outro lado, o acréscimo de zinco independentemente do nível de lisina na dieta, culminou com a redução do peso do ovo e da porcentagem da matéria mineral na gema limitando a eficiência de deposição mineral nessa fração do ovo. Resultado inverso ocorreu no albúmen, quando houve aumento na porcentagem de matéria mineral. Em ambas as fases, a menor concentração de zinco (173ppm) atendeu as necessidades de produção e qualidade das aves. O valor médio estimado de lisina digestível foi de 0,662% ± 0,03 para a Fase-I e de 0,609 ± 0,004 para a Fase-II. / The optimization of the metabolism and poultry performance maximization depend of adequate nutrition. Among the essential nutrients there are lysine and zinc, subjects this evaluation, on egg production, quality, composition and intestinal morphology. Seven hundred and twenty laying were submitted into two study periods. Each period corresponded to 12 weeks, being 24 to 36 Phase I and 48 to 60 weeks of age Phase II. The treatments were allotted to a completely randomly, disposed randomized design under factorial scheme (5 x 3) with six replications and eight bird per experimental unit. The lysine levels were: 0.482; 0.527; 0.582; 0.644 e 0.732% and zinc: 173, 309 and 655 ppm in chelate form. At Phase I, there was interaction of digestible lysine and zinc in variables: average feed intake, feed: gain, laying percentage and egg mass. At Phase II the interaction was evidenced at the average feed intake, shell weight, chemical composition, proteic, lipidic and mineral depositionn rates egg. In the higher dietetic zinc concentration the digestible lysine accretion coincide with linear increase in shell weight. On the other hand, the zinc increase, of independently from diet lysine level, coincide with egg weight and yolk mineral percentage decrease, however limiting the mineral accretion efficiency in this egg fraction. In both Phases, the smallest zinc concentration (173ppm) attended the poultry production and quality needs. The estimate value of digestible lysine was 0.662% ± 0.03 for Phase I and 0.609% ± 0.004 for Phase II.

Titel: Revisorers granskning av uppskattade värden på tillgångar i redovisningen - En studie om hur den omarbetade ISA 540 påverkat granskningen Författare: Rebecca Hasselblom Granedal och Natalie Karlsson Nyckelord: Revision, uppskattade värden, ISA 540 Bakgrund: Vid granskning av uppskattade värden på tillgångar i redovisningen ska revisorer följa ISA 540. Standarden har tidigare blivit kritiserad på grund av att granskningen av uppskattade värden ansågs vara bristfällig och har med anledning av detta omarbetats. Den omarbetade ISA 540 tillämpas för räkenskapsår från och med 2020. Forskningsfråga: Hur har den omarbetade ISA 540 påverkat granskningen av uppskattade värden på tillgångar i redovisningen och vilken betydelse får det för kvaliteten i granskningen? Syfte: Syftet med den här studien är att analysera och skapa förståelse för hur den omarbetade ISA 540 har påverkat granskningen av uppskattade värden på tillgångar i redovisningen utifrån revisorers uppfattningar. Studien ämnar också bidra med förståelse för vilken betydelse omarbetningen får för kvaliteten i granskningen. Teoretisk referensram: Den teoretiska referensramen består av tidigare forskning och teorier om bland annat revisionens roll utifrån olika perspektiv, ISA 540 och de områden som den omarbetade ISA 540 fokuserar på. Utifrån den teoretiska referensramen har en analysmodell konstruerats. Metod: En kvalitativ studie med en huvudsakligen deduktiv ansats har genomförts. Data samlades in genom nio semistrukturerade intervjuer med revisorer som alla arbetar inom Big Seven. Val av respondenter grundas i att en viss storlek på byrå och dess klienter behövs för att kunna besvara forskningsfrågan. Slutsats: Studien visar att tidsåtgången och dokumentationen har ökat i och med ett mer strukturerat arbete efter omarbetningen av ISA 540. Vidare har riskbedömningen förändrats till att omfatta mer fokus på uppskattade värden på tillgångar med hög inneboende risk och den professionella skepticismen har förbättrats som en följd av en mer utmanande inställning vid granskning, vilket har betydelse för kvaliteten. Studien tyder därmed på en bättre kvalitet i granskningen vilket har betydelse för intressenter som tar del av finansiella rapporter. / Title: Auditors' review of estimated values of assets in the accounts - A study on how the revised ISA 540 has affected the review. Authors: Rebecca Hasselblom Granedal and Natalie Karlsson Keywords: Auditing, estimated values, ISA 540 Background: When reviewing estimated values of assets in the accounts, auditors must comply with ISA 540. The standard has been criticized because the review of estimated values was considered deficient and has been revised due to this. The revised ISA 540 applies for financial years from 2020. Research question: How has the revised ISA 540 affected the review of estimated values of assets in the accounts and what significance does this have for the quality of the review? Purpose: ​​The purpose of this study is to analyze and create an understanding of how the revised ISA 540 has affected the review of estimated values of assets in the accounts based on auditors' perceptions. The study also intends to contribute with an understanding of the significance of the revised standard for the quality of the review.  Theoretical framework: The theoretical framework consists of previous research and theories about, among other things, the role of the audit from different perspectives, ISA 540 and the areas that the revised ISA 540 focuses on. Based on the theoretical framework an analysis model has been constructed. Method: A qualitative study with a mainly deductive approach has been carried out. Data was collected through nine semi-structured interviews with auditors who all work within Big Seven. The choice of respondents is based on the fact that a certain size of agency and its clients are needed to be able to answer the research question.  Conclusion: This study shows that the time required and the documentation has increased due to more structured work since the revised ISA 540 was applied. Furthermore, the risk assessment has changed to include more focus on estimated values of assets with high inherent risk and the professional skepticism has improved as a result of a more challenging attitude when reviewing, which is important for quality. This study thus indicates a better quality in the review, which is important for stakeholders who take part in financial reports.