An auditors’ job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider. The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so. In order to solve the purpose we used both a quantitative and qualitative method. The quantitative method was based on a grid model called The Reperatory Grid and the qualitative method consisted of interview questions. In order to obtain data we interviewed three certified public accountants. In our results and conclusion, we concluded that it is difficult to determine whether an event is more important than anyone else. The explanation is that the objects that the auditor takes into account most often is situation-specific and therefore require the auditor to use out of their previous knowledge of the company, but also create a comprehensive picture of the specific situation with the help of various dimensions. / En revisors uppgift är att granska företagets siffror och, som oberoende part, ge en tillförlitlig bild av företagets ekonomiska ställning. Revisorn måste vid granskningen förhålla sig till standarden ISA. I ISA finns standarden ISA 570 som behandlar fortsatt drift (going concern). Standarden tar upp ett par faktorer som kan vara indikationer på att ett företag kan få problem med sin fortsatta drift. Problematiken är att ISA inte värderar vilka faktorer som är mer betydelsefulla än andra vid bedömningen, utan det är upp till revisorn att ta ställning. Syftet med denna uppsats är att beskriva vilka faktorer som revisorn anser är mer betydelsefulla än andra vid en bedömning av going concern samt förklara orsaken till varför det är så. För att ta reda på syftet användes både en kvantitativ och kvalitativ metod. Den kvantitativa metoden utgick från en gridmodell som kallas The Reperatory Grid och den kvalitativa metoden bestod av intervjufrågor. För att få fram data intervjuades tre auktoriserade revisorer. I vårt resultat och slutsats kom vi fram till att det är svårt att avgöra om någon händelse är mer betydelsefull än någon annan. Förklaringen till detta är att de faktorer som revisorn beaktar oftast är situationsspecifik och därför behöver revisorn använda sig utav sin tidigare kunskap om företaget, men även skapa sig en helhetsbild över den specifika situationen med hjälp av olika mått.

Submitted by Socorro Pontes (socorrop@ufersa.edu.br) on 2017-03-17T15:14:09Z No. of bitstreams: 1 JéssicaBMM_DISSERT.pdf: 581155 bytes, checksum: 7e403d68146a4eae342ccc4a752f27c5 (MD5) / Made available in DSpace on 2017-03-17T15:14:09Z (GMT). No. of bitstreams: 1 JéssicaBMM_DISSERT.pdf: 581155 bytes, checksum: 7e403d68146a4eae342ccc4a752f27c5 (MD5) Previous issue date: 2016-05-25 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Moringa oleifera leaves are considered a promising food for the Northeast because of its nutritional profile and its ability to be keeping green during periods of drought. The research objective was to evaluate the physical and chemical composition and digestibility and energy value of sheets of dried moringa for birds. The chemical analyzes were carried out for crude protein, dry matter, ether extract, neutral detergent fiber and acid detergent fiber, ash and gross energy by the conventional method and the next spectrometry method of infrared. In the measurement of chlorophyll and the main bioactive compounds such as anthocyanins, total carotenoids, flavonoids yellow, total extractable polyphenols and vitamin C through the spectrometric method. The results of the composition of the dried leaves of the Moringa showed that it has good crude protein (30.93%) for conventional analysis and analysis in NIRS (31.64%) anthocyanins (1.02 mg / 100g), carotenoids total (1.48 mg / kg), chlorophyll (120.62 mg / kg), yellow flavonoids (25.76 mg / 100g), polyphenols (105.15 mg / 100g), especially the amount of vitamin C (485.71 mg / 100g). In the digestibility trial, 20 adult birds were housed individually in cages adapted for excreta collection, with five treatments (0, 5, 10, 15 and 20% inclusion of moringa leaves), distributed in a completely randomized design. For apparent digestibility of diets with increasing levels of inclusion of dehydrated leaves of Moringa oleifera was observed a decreasing linear effect for mineral matter (MM)), y = 27.3120 - 0,4934x, (R2 = 0.65) , ether extract (EE), y = 87.3124 - 0,9394x, (R2 = 0.72); neutral detergent fiber (NDF), y = 29.6686 - 0,2957x, (R2 = 0.61); acid detergent fiber (ADF), y = 20.2322 - 0,1688x, (R2 = 0.68); for the metabolization coefficient of gross energy (GE), y = 72.4564 - 0,4285x, (R2 = 0.77) and apparent metabolizable energy of feed (EMA) y = 3783.96 - 15,52x ( R2 = 0.29). With exeção of dry matter (DM) and crude protein (CP), that no significant effects. The value of apparent metabolizable energy of moringa leaves for adult birds was 2.155,81kcal / kg, a value obtained by Matterson technique. Also the coefficient of energy metabolism (CME) with 47.44% for moringa leaf was observed / As folhas de Moringa oleífera são consideradas um alimento promissor para região nordeste, devido ao seu perfil nutricional e sua capacidade de ser manter verde durante os períodos de estiagem. Diante disso, objetivou-se avaliar a composição físicoquímica e a digestibilidade e o valor energético das folhas de moringa desidratadas para aves. As análises bromatológicas foram realizadas quanto aos teores de proteína bruta, matéria seca, extrato etéreo, fibra em detergente neutro e fibra em detergente ácido, cinzas e energia bruta pelo método convencional e pelo método de espectrometria próxima de infravermelho. Além da quantificação de clorofila a e principais compostos bioativos como: antocianinas, caratenoides totais, flavonoides amarelos, polifenóis extraíveis totais e vitamina C, através do método de espectrometria. Os resultados da composição das folhas desidratadas da moringa mostraram que a mesma apresenta bons teores de proteína bruta (30,93%) para análises convencionais e para análises no NIRS (31,64%) antocianinas (1,02 mg/100g), carotenoides totais (1,48 mg/kg), clorofila a (120,62 mg/kg), flavonoides amarelos (25,76 mg/100g), polifenóis (105,15 mg/100g) , destacando-se a quantidade de vitamina C (485,71 mg/100g). No ensaio de digestibilidade, 20 aves adultas foram alojadas individualmente em gaiolas metálicas adaptadas para coleta total de excretas, com cinco tratamentos (0, 5, 10, 15 e 20% de inclusão das folhas de moringa), distribuídas em delineamento inteiramente casualizado. Para coeficientes de digestibilidade aparente das rações com níveis crescentes de inclusão de folhas desidratadas de Moringa oleífera, foi observado um efeito linear decrescente para matéria mineral (MM) ), y= 27,3120 – 0,4934x, (R2 = 0,65), extrato etéreo (EE), y= 87,3124 – 0,9394x, (R2 = 0,72); fibra em detergente neutro (FDN), y= 29,6686 - 0,2957x, (R2 = 0,61); fibra em detergente ácido (FDA), y= 20,2322 – 0,1688x, (R2 = 0,68); para o coeficiente de metabolização de energia bruta (EB), y= 72,4564 – 0,4285x, (R2 = 0,77) e para energia metabolizável aparente das rações (EMA) y= 3783,96 – 15,52x, (R2 = 0,29). Com exeção da matéria seca (MS) e da proteína bruta (PB),que não observados efeitos significativos. O valor de energia metabolizável aparente das folhas de moringa para aves adultas foi de 2.155,81kcal/kg, valor este obtido através da técnica de Matterson. Também foi observado o coeficiente de metabolização de energia (CME) com 47,44 % para folha de moringa / 2017-03-16

Submitted by Socorro Pontes (socorrop@ufersa.edu.br) on 2017-06-26T15:42:36Z No. of bitstreams: 1 RosangelaFS_DISSERT.pdf: 1430207 bytes, checksum: 515036d27fd51ee5d340e0dac35107ad (MD5) / Made available in DSpace on 2017-06-26T15:42:36Z (GMT). No. of bitstreams: 1 RosangelaFS_DISSERT.pdf: 1430207 bytes, checksum: 515036d27fd51ee5d340e0dac35107ad (MD5) Previous issue date: 2017-03-03 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Juazeiro (Zizyphus Joazeiro Mart) and Algarobeira (Prosopis Juliflora) trees are considered feasible alternative food to northeast region, due to their wide economic value, fruiting ability even in periods of drought, and good adaptability in semi-arid regions. The objective of this is study was to evaluate the bromatological composition, the apparent digestibility of the rations and the metabolizable energy of the shell and pulp or seed of the fruit of the juazeiro or of the algarobeira pod in rations for adult chickens Isa Label. 20 Isa Label chickens were used, with 104 weeks, distributed in a completely randomized design in a 4x4 factorial (ration x period), one reference diet (RREF) and another three with a replacement of 20% of the reference diet by the shell and pulp of the fruit of the juazeiro or seed of the fruit of the juazeiro or pod of the algarobeira in periods of 7, 14, 21 and 28 days. The chickens were individually housed in metal cages adapted for total collection of excreta, and 200 (g/chickens/day) of feed and water were provided at will. The results for bromatological composition of the algarobeira pod, seed or shell and pulp of the fruit of the juazeiro were, 86,00; 90,50 and 84,45% dry matter (DM), 2,70; 3,50 and 8,30% of mineral matter (MM), 7,20; 3,80 and 8,30% crude protein (CP), 0,35; 1,00 and 0,50% ethereal extract (EE), 40,40; 60,00 and 19,10% neutral detergent fiber (NDF), 24,60; 38,90 and 10,60% acid detergent fiber (FDA). The apparent coefficients digestibility (ACD) of the reference ration (RREF), algae pod (RALG), ration with seed of the juazeiro fruit (RJSE) and ration with shell and pulp of the juazeiro fruit (RJCA) for chickens Isa Label, respectively, were 77,34%; 72,72%; 69,29% and 72,48% for dry matter (DM), 33,65%; 29,37%; 26,40% and 29,96% for mineral matter (MM), 65,26%; 46,60%; 44,67% and 50,25% for crude protein (CP), 88,15%; 81,50%; 80,45% and 81,15% for ethereal extract (EE), 25,30%; 33,00%; 24,60% and 29,95% for neutral detergent fiber (NDF) and 17,00%; 18,60%; 17,25% and 18,10% for acid detergent fiber (ADF) and 83.55%; 80.63%; 79.03% and 80.92% for crude energy digestibility (DEB). In turn, the means of apparent metabolizable energy of said rations were: 2987.66 kcal / kg; 2884.06 kcal / kg; 3153.98 kcal / kg; 2918.18 kcal / kg. However, the values of the reference digestibility (RREF), algarobeira pod ration (RALG), ration with seed of the juazeiro fruit (RJSE) and ration with shell and pulp of the juazeiro fruit (RJCA) 7, 14, 21 and 28 days (collection of excreta) were: 75.35%, 73.54%, 72.17% and 70.78% for dry matter; 32.20%, 30.67% 28.92% and 27.59% for mineral matter; 54.40%, 52.58%, 50.43% and 49.39% for crude protein; 83.44%, 83.05%, 82.57% and 82.19% for ethereal extract; 27.48%, 28.27%, 28.59% and 29.51% for neutral detergent fiber; 16.68%, 17.32%, 18.06% and 18.90% for acid detergent fiber; 80.03%, 82.01%, 82.66% and 79.43% for crude energy and finally 2948.89 kcal / kg, 3021.88 kcal / kg, 3046.47 kcal / kg and 2926.65 kcal / Kg for apparent metabolizable energy of said rations. The substitution in 20% of algarobeira pod, seed or shell and pulp of juazeiro fruit in Isa Label poultry chickens provided a reduction in the digestibility of reference nutrients, as well as of minerals, lipids, proteins and energy in all collection periods. The values of the apparent metabolizable energy of the algarobeira pod, seed or shell and pulp of the fruit of the juazeiro were 1660.00; 1577.00 and 1705.00 kcal / kg respectively / O juazeiro (Zizyphus Joazeiro Mart) e a algarobeira (Prosopis Juliflora) são considerados alimentos alternativos viáveis para região Nordeste, em virtude do seu amplo valor econômico, capacidade de frutificar mesmo em períodos de estiagem, além de possuir boa adaptabilidade em regiões de clima semiárido. Objetivou- se com esse estudo avaliar a composição bromatológica, a digestibilidade aparente das rações e a energia metabolizável dos alimentos casca e polpa ou semente do fruto do juazeiro ou da vagem da algarobeira em rações para aves adultas Isa Label. Foram utilizadas 20 aves Isa Label, com 104 semanas, distribuídos em delineamento inteiramente casualizado em esquema fatorial 4x4 (ração x período), sendo uma ração referência (RREF) e outras três com substituição de 20% da ração referência pela casca e polpa do fruto do juazeiro ou semente do fruto do juazeiro ou vagem da algarobeira em períodos de 7, 14, 21 e 28 dias. As aves foram alojadas individualmente em gaiolas metálicas adaptadas para coleta total de excretas, sendo fornecido 200 (g/ave/dia) de ração e água à vontade. Os resultados para composição bromatológica da vagem da algarobeira, semente ou casca e polpa do fruto do juazeiro foram, 86,00; 90,50 e 84,45% de matéria seca (MS), 2,70; 3,50 e 8,30% de matéria mineral (MM), 7,20; 3,80 e 8,30% de proteína bruta (PB), 0,35; 1,00 e 0,50% de extrato etéreo (EE), 40,40; 60,00 e 19,10% de fibra em detergente neutro (FDN), 24,60; 38,90 e 10,60% de fibra em detergente ácido (FDA). As médias dos coeficientes de digestibilidade aparente (CDA) da ração referência (RREF), ração com vagem da algarobeira (RALG), ração com semente do fruto do juazeiro (RJSE) e ração com casca e polpa do fruto do juazeiro (RJCA) para galinhas Isa Label, respectivamente, foram de 77,34%; 72,72%; 69,29% e 72,48% para matéria seca (MS), 33,65%; 29,37%; 26,40% e 29,96% para matéria mineral (MM), 65,26%; 46,60%; 44,67% e 50,25% para proteína bruta (PB), 88,15%; 81,50%; 80,45% e 81,15% para extrato etéreo (EE), 25,30%; 33,00%; 24,60% e 29,95% para fibra em detergente neutro (FDN), 17,00%; 18,60%; 17,25% e 18,10% para fibra em detergente ácido (FDA) e 83,55%; 80,63%; 79,03% e 80,92% para a digestibilidade da energia bruta (DEB). Por sua vez, as médias da energia metabolizável aparente das referidas rações foram: 2987,66 kcal/kg; 2884,06 kcal/kg; 3153,98 kcal/kg; 2918,18 kcal/kg. Entretanto, os valores das médias da digestibilidade da ração referência (RREF), ração com vagem da algarobeira (RALG), ração com semente do fruto do juazeiro (RJSE) e ração com casca e polpa do fruto do juazeiro (RJCA) em relação aos períodos de alimentação, 7, 14, 21 e 28 dias (coleta de excretas), foram respectivamente: 75,35%, 73,54%, 72,17% e 70,78% para matéria seca; 32,20%, 30,67% 28,92% e 27,59% para matéria mineral; 54,40%, 52,58%, 50,43% e 49,39% para proteína bruta; 83,44%, 83,05%, 82,57% e 82,19% para extrato etéreo; 27,48%, 28,27%, 28,59% e 29,51% para fibra em detergente neutro; 16,68%, 17,32%, 18,06% e 18,90% para fibra em detergente ácido; 80,03%, 82,01%, 82,66% e 79,43% para energia bruta e por fim 2948,89 kcal/kg, 3021,88 kcal/kg, 3046,47 kcal/kg e 2926,65 kcal/kg para energia metabolizável aparente das referidas rações. A substituição em 20 % da vagem da algarobeira, da semente ou casca e polpa do fruto do juazeiro em rações para aves Isa Label proporcionou uma redução na digestibilidade dos nutrientes da ração referência, bem como dos minerais, lipídeos, proteínas e energia em todos os períodos de coleta. Os valores da energia metabolizável aparente da vagem da algarobeira, semente ou casca e polpa do fruto do juazeiro foram 1660,00; 1577,00 e 1705,00 kcal/kg respectivamente / 2017-06-26

Made available in DSpace on 2014-07-29T15:07:43Z (GMT). No. of bitstreams: 1 Leandro_Chaves.pdf: 338456 bytes, checksum: 57c6cacc6b04986783e71300fb8c8f77 (MD5) Previous issue date: 2008-08-31 / Two experiments were conducted to evaluate the performance, development of digestives organs and recovered of Salmonella Enteritidis in chicks of different genetics lineages inoculated with probiotic using the technique of in ovo injection. The challenge with Salmonella spp and the feed fasting were promoted in chick s moments after the hatch. The birds ISA Label, Hubbard and Cobb were used in the experiments and the probiotic inoculated was based in multiple microorganism s culture. The experiments were designing in experimental random blocks with factorial arrangement 2x2x2 (probiotic X salmonella challenge X genetic lines). In both experiments the eggs were inoculated by in ovo injection at 19 days of incubation with probiotic and challenged with Salmonella Enteritidis in first day of age. In second experiment, the Cobb lineage birds were submitted to fasting of water and feed for 30 hours. The data were analyzed by variance analyses and Tukey test. The results showed that was no reduction of Salmonella colonization in digestive tract of chicks inoculated with probiotic. The inoculation of probiotic did not improve the performance of the chicks. Lower index of Salmonella were observed in older birds. In second experiment the fasting affected negatively the performance of the birds and the birds submitted to fasting were more susceptible to Salmonella Enteritidis / Dois experimentos foram conduzidos para avaliação do desempenho, desenvolvimento de órgãos e recuperação de Salmonella Enteritidis em pintos de diferentes linhagens inoculados com probiótico através da técnica de injeção in ovo. O desafio com Salmonella sp. e o jejum alimentar foi promovido nos pintos nos momentos seguintes à eclosão. Para tanto, foram utilizadas aves das linhagens ISA Label, Hubbard e Cobb e como probiótico utilizou-se um produto à base de cultura múltipla de microrganismos (Colostrum). Os experimentos foram delineados em blocos casualizados em arranjo fatorial 2x2x2: probiótico (presença ou ausência) x desafio (presença ou ausência) x linhagens (Hubbard ou ISA Label no experimento I e para o experimento II, além do fator probiótico e desafio, foi considerado o fator jejum após a eclosão (zero ou 30 horas). Nos dois experimentos os frangos foram inoculados in ovo, no 19° dia de incubação com a cultura de microrganismos e inoculados, no primeiro dia de vida, com Salmonella Enteritidis. No segundo experimento, utilizou-se frangos Cobb sendo esses submetidos a jejum total de água e ração, de 30 horas em relação aos tratamentos controle. Os dados foram submetidos a analise de variância e quando necessário utilizou-se o teste de Tukey (5%). Não foi observada redução da colonização do trato intestinal dos pintos por Salmonella Enteritidis com o uso de probiótico (P>0,05). A cultura de microrganismos também não proporcionou melhoria nos resultados zootécnicos dos pintos, havendo inclusive menor peso ao nascer das aves inoculadas com a cultura (P<0,05). Menores índices de positividade para Salmonella spp foram observados em aves mais velhas. No segundo experimento, o fator jejum influenciou negativamente o desempenho das aves sendo que, aves submetidas à restrição alimentar foram mais susceptíveis à infecção por Salmonella Enteritidis

Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / Esta dissertaÃÃo contemplou a realizaÃÃo de um estudo comparativo entre duas ocupaÃÃes espontÃneas, sendo uma urbanizada e outra nÃo, baseado no modelo ISA/F â Indicador de Salubridade Ambiental em Favelas, elaborado por ALMEIDA (1999) a partir da necessidade de verificar, periodicamente, as condiÃÃes de salubridade ambiental de favelas urbanizadas por meio da utilizaÃÃo de indicadores especÃficos. A metodologia empregada concentrou-se tanto na coleta dos dados necessÃrios à viabilizaÃÃo do estudo, por meio de elaboraÃÃo de pesquisa documental tÃcnica e da aplicaÃÃo de entrevistas em amostra estabelecida por ajuste estatÃstico, resultante em 61 domicÃlios da ocupaÃÃo Castelo Encantado e em 31 domicÃlios da ocupaÃÃo Cidade de Deus ambas no municÃpio de Fortaleza/CE nos meses de abril a julho de 2007, complementados posteriormente por informaÃÃes fornecidas pelas lideranÃas comunitÃrias, quanto na realizaÃÃo de comparativo entre as Ãreas pesquisadas. Como resultado, demonstrou-se a adequaÃÃo do mÃtodo para a verificaÃÃo das condiÃÃes de salubridade ambiental em ocupaÃÃes espontÃneas, tanto urbanizadas como nÃo, revelando-se, dessa forma, um importante auxiliar no subsÃdio aos processos de tomada de decisÃes no municÃpio, sobretudo no que se refere aos programas de gestÃo habitacional relacionados com favelas. / This dissertation contemplated the accomplishment of a comparative study between two spontaneous occupations, being one of those urban, and the other, not urban, based in model ISA/F - Indicating of Ambient Salubrity in Spontaneous Occupations, elaborated for the ALMEIDA (1999) from the necessity to verify, periodically, the conditions of spontaneous urban occupations ambient salubrity through the use of dedicated displays. The employed methodology was concentrated in such a way in the collection of the necessary data to the viability of the study, by means of a research documentary technique elaboration and of the application of interviews in a sample established for statistical, resultant adjustment in 61 domiciles of the occupation Magic Castle and in 31 domiciles of the occupation City of God at the city Fortaleza/CE in the months from April to July of 2007, complemented later for supplied information given by the communitarian leaderships, and inb another one, in the accomplishment of a comparative degree between the searched areas. As result, it remained demonstrated the adequacy of the method for the verification of the conditions of ambient salubrity in spontaneous occupations, in such a way urban as not, showing, of this form, an important one to assist in the subsidy to the processes of taking decisions in the city, over all as for the related programs of habitational management with spontaneous occupations.

Diplomová práce Ekonomické a právní aspekty auditorské činnosti se zabývá činností auditora. První kapitola se věnuje právní regulaci auditorské činnosti, tj. zákonu č. 93/2009 Sb. Jelikož zákon nabyl účinnosti dne 14.4.2009, jedná se o téma navýsost aktuální. Práce detailně popisuje jednotlivé instituty nového zákona jako je Rada pro veřejný dohled nad auditem, subjekty veřejného zájmu, zabývá se podmínkami pro výkon auditorské činnosti. Pozornost je věnována i zvýšeným nárokům na chování auditora jako jsou etika, nezávislost a mlčenlivost. Významný prostor je věnován i Komoře auditorů ČR jako jediné samosprávné organizaci zastřešující všechny auditory či auditorské společnosti. Závěr právní části je věnován zhodnocení současného právního stavu a nástinu možného dalšího vývoje, kde autor zaujímá stanovisko k této úpravě. Druhá kapitola, nazvaná Ekonomické aspekty auditorské činnosti, se zabývá popisem auditorské činnosti doprovázený mnoha praktickými příklady, tj. popisem práce auditora na jednotlivých zakázkách. V této práci nejsou popsány všechny aspekty auditorské činnosti. Pozornost je zaměřena na nejdůležitější z nich. Struktura této kapitoly kopíruje sled auditorských prací. Postupně popisuje obecné cíle auditora, plánování auditu, identifikace a vyhodnocení rizik při auditních zakázkách,...

Introduktion: Bedömning av fortsatt drift är ett område som vållar många revisorer bekymmer. Samtidigt är det en fundamental förutsättning för att utföra revision av hög kvalitet. Tidigare studier inom området har studerat fenomenet utifrån sekundärdata. Denna studie ämnar att använda sig av primärdata utifrån alternativ forskningsmetod för att komplettera tidigare studier ur en svensk kontext. Syfte: Syftet med denna studie är att förklara skillnaderna i revisorns bedömning av fortsatt drift. Metod: Studien utgår från en kvantitativ forskningsmetod och en deduktiv ansats. En tvärsnittsdesign har använts och empirin har samlats in från auktoriserade revisorer genom en enkätundersökning. Detta har kompletterats med kvalitativ data som har samlats in genom uppföljningsintervjuer. Slutsats: Studiens resultat indikerar att revisorer är en homogen grupp och att det finns ett antal bakomliggande faktorer som är avgörande vid bedömning av fortsatt drift, såsom dialog med klienten och tillgång till klientens framtidsorienterade lönsamhetsinformation. / Introduction: Going  concern  assessment  is  a  subject  that  causes  many auditors anxiety. At the same time it is a fundamental prerequisite for performing audit of high quality. Previous studies in the field have studied the phenomenon based on secondary data. This study aims at using primary data based on alternative research methods to supplement earlier studies through a Swedish context. Purpose: The purpose of this study is to explain the differences in the auditor’s going concern assessment. Method: The study is based on a quantitative research method with a deductive approach. A cross-sectional design has been used and research data has been collected through auditor’s participation through a survey. This study has been supplemented with qualitative data collected through follow- up interviews Conclusion: The result of the study indicate that auditors are a homogeneous group and that there are a number of underlying factors that are crucial in assessing going concern, such as ongoing dialogue with client and access to the clients future oriented profitability information.

This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.

Le ré-encodage aléatoire des codons à grande échelle est une nouvelle méthode d'atténuation virale qui consiste en l'insertion d'un grand nombre de mutations synonymes, individuellement peu délétères, de façon aléatoire dans une ou plusieurs régions codantes d'un virus. Cette approche permet de diminuer de façon significative et modulable le fitness réplicatif des virus in cellulo et in vivo, ainsi que la pathogénicité du virus chez la souris, tout en induisant une protection immunitaire spécifique et efficace lors d'une nouvelle infection par le virus sauvage. Les virus ré-encodés présentent également une grande stabilité et une absence de réversion ce qui en font des candidats vaccins très prometteurs en termes d'efficacité et de fiabilité pour la conception de candidats vaccins vivants atténués contre une grande variété de virus à ARN. La combinaison du ré-encodage aléatoire et d'une nouvelle méthode de génétique inverse permettant de générer de nouveaux virus en quelques jours: ISA (Amplicon Subgenomique Infectieux), est une approche prometteuse qui pourrait aider au développement de vaccins vivants atténués de nouvelle génération en un temps record. / Large-scale random codon re-encoding is a new method of viral attenuation consisting in the insertion of a high number of slightly deleterious synonymous mutations, randomly, in one or several coding regions of a virus. This approach significantly reduces the replicative fitness of re-encoded viruses in cellulo and in vivo, as viral pathogenicity, while inducing a specific and effective immune response in mice against a new infection with wild-type viruses. Re-encoded viruses also present a high stability and an absence of reversion, making them promising vaccine candidates in term of reliability and efficiency for the conception of new vaccine candidates against a wide variety of RNA viruses. Combination of random re-encoding with a new method of revers genetics allowing to generate new viruses in days : ISA (Infectious Subgenomic Amplicons) would be very helpful to develop new-generation vaccine candidates.

Syftet med studien har varit att undersöka och analysera komplikationer som revisorer upplever i samband med implementering av ISA inom mindre komplicerade företag. Utgångspunkten i studien har varit att undersöka varför det föreligger ett behov av en ny revisionsstandard. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av IAASBs diskussionspapper “Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA”. Innehållsanalysen har utförts på 52 aktörer inom revisionsprofessionen. I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin, legitimitetsteorin den institutionella teorin samt multi-governance teorin. Resultatet påvisar att svårigheter upplevs av MKF revisorer på grund av att ISA inte är anpassad efter mindre komplexa företag. Språket och bestämmelserna i standarden är alldeles för komplexa och omfattande. För att IAASB ska lösa denna problematik bör en ny revisionsstandard för MKF att utformas. Detta även bidrar till harmonisering inom MKF i världen. / The purpose of the study has been to investigate and analyze complications that auditors experience in connection with the implementation of ISA while auditing less complex entities. The main focus of the study has been to investigate why there is a need for a new auditing standard. To answer the study's research question, empirical data has been collected through a content analysis of the IAASB's discussion paper "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA". The content analysis has been performed on 52 organisations in the auditing profession. The collected empirical data has been interpreted with the help of the theoretical frame of reference, which deals with the stakeholder theory, the legitimacy theory, the institutional theory and the multi-government theory in the analysis. The results show that difficulties are experienced by LCE auditors due to the fact that ISA is not designed to be used for auditing inless complex entities. The language and the structure of the standard are far too complex and extensive. In order to solve this problem, IAASB has to make a new audit standard which is designed for LCE. This also contributes to harmonization within LCEs around the world.