Increased energy consumption in the world has created an increased supply of various fuels, especially fossil fuels. The Swedish government has set up various energy targets for 2020. To reach these goals it’s important to increase the energy efficiency in local buildings such as schools. This work illustrates the breakdown between energy supply and energy losses over the school. It also shows various suggestions to reduce the energy usage. The results shows that energy losses from transmission is definitely the greatest. Significant savings can be made by replacing windows, add insulation and install motion sensor lightning. If the proposed savings would be made, the energy consumption of the school could decrease by approximately 165MWh/year. This represent an annual saving of about 123600 SEK. / Ökad energianvändning i världen har skapat en ökad tillförsel från olika bränslen, speciellt fossila bränslen. Sveriges regering har satt upp energimål till år 2020. För att klara dessa mål är det viktigt att energieffektivisera lokalbyggnader exempelvis skolor. Fridhemsskolan är en grundskola belägen i centrala Gävle. Skolan omfattar fyra byggnader och den totala arean är 2828m2. Fridhemsskolan består av 13 ventilationsaggregat och värms med fjärrvärme från Gävle Energi. Fridhemsskolan förvaltas och ägs av Gavlefastigheter. Detta arbete åskådliggör hur fördelningen ser ut mellan Fridhemsskolans energitillskott och energiförluster samt visar på olika åtgärdsförslag för att minska energianvändningen. Resultatet visar att förluster från transmission är absolut störst. Betydande besparingar kan göras genom att byta fönster, tilläggsisolera och installera närvarostyrd belysning. Genomförs de föreslagna besparingsåtgärderna kan Fridhemsskolans energianvändning minska med cirka 165MWh/år, detta motsvarar cirka 123600 kr.

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In the theoretic part are described basic principals and methods of external and internal audit. First is defined the term, second is described historical development, legal regulations and operating techniques of audit. At the end is described output of the audit -- audit report. In the whole theoretic part are mentioned main similarities and differences between external and internal audit. In the application part is made external audit of the concrete company for the year 2009. The data are taken from the annual report of the company. It is followed by description of internal checks, which company does periodically. Last part is audit of financial situation. There are used indexes of financial analysis to evaluate the financial health of the company. Recommendation how to improve current situation are given based on this background.

This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. The investigation was based on a sample size of 49 company-years, and a total of 16 unique companies that are or were listed on either Nasdaq Stockholm or Nasdaq First North between the years of 2008-2018. The study used a logistic regression model to investigate the relationship between the dependent and independent variables since the dependent variable was classified as a binary variable. Three different proxy variables were used to measure audit independence, Audit Tenure, Client Importance and Non-Audit Services. The study found indications about a negative relationship with each proxy variable, however the findings were not strong enough to be statistically significant, which led to the conclusion that this study did not find any association between sanctions and the chosen variables.

A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos internacionais fatores determinantes a qualidade da auditoria ex ante, sendo detectado: (I) a reputação/competência do auditor, (II) a especialização do auditor, (III) o atraso na emissão do relatório de auditoria e (IV) o tamanho da firma de auditoria. O método estatístico identificado para averiguação e detecção do objetivo da pesquisa é a regressão logística binária. Procurando identificar anomalias do modelo, as técnicas de análise de clusters e análise multidimensional foram utilizadas para identificar possíveis relações entre os setores. As análises exploratórias demonstraram a separação dos setores em três clusters categorizados pelo acerto do modelo e, após, foram identificadas semelhanças dentre os setores nos grupos formados. O primeiro, dentre os clusters, possui mais setores e comportamento equivalente ao conjunto de empresas abertas brasileiras. Outro cluster, contendo companhias nos setores de Agro e Pesca, Química, Energia Elétrica, Mineração, Minerais não Metalúrgicos e Petróleo e Gás, possui particularidades à opinião do auditor independente, no comparativo à amostra. Neste grupo da amostra o modelo proposto não possui assertividade aos pareceres com modificação de opinião. O terceiro conjunto de setores é composto de empresas com alta quantidade de pareceres sem modificação de opinião, não havendo correlação à amostra estudada. A relação entre a qualidade da auditoria ex ante e a opinião do auditor independente também foi testada, a fim de se detectar os principais motivos de anomalia no modelo e a separação da amostra em subgrupos. Como resultado, identificou-se uma associação atemporal entre a opinião da auditoria e as métricas de qualidade da contabilidade e de qualidade da auditoria para as empresas abertas do Brasil. / The present research aims to analyze the theories of the audit process and its relation to the expressed opinion in the audit report. The studied association differs from other audit theoretical frameworks, both on the national and international scenarios, as detects the expected audit opinion against the quality of the entity accounting and the quality linked to the audit firm, in metrics ex ante to the audit report. The basis for this research is the theory of contract costs. The study discovered and explored in major international models determinants the quality of ex ante audit, being detected: (I) the reputation / auditor competence, (II) the specialization of the auditor, (III) the delay in the issuance of the audit report and (IV) the size of the audit firm. The statistical method identified for investigation and detection of the goal in the research is the binary logistic regression. Seeking to identify anomalies in the proposed model, the techniques of multidimensional analysis and cluster analysis were used to identify possible relationships between sectors. Exploratory analyzes showed the separation of sectors into three clusters categorized by accuracy of the proposed model and, after that, similarities were identified among the sectors in the formed groups. The first, between the clusters, has more sectors and has equivalent behavior to the group of Brazilian public-listed companies. Another cluster, including companies from different industries like Agro, Fishing, Chemical, Energy, Minerals not Metallurgical and oil and gas, hold particularities in the external audit opinion, in comparison to the sample. On this the group the proposed model does not hold assertiveness regarding reports with modified opinions. The third set of sectors comprises companies in which the audit reports without modified opinions, and has no correlation to the others. The relationship between ex ante audit quality and the auditor opinion was also tested, in order to detect the model unconformity and the segregation of the sample into subgroups. As a result, it was identified that there is association between the auditors\' opinion and the accounting quality metrics and quality regarding the public-listed companies in Brazil.

Cílem této práce je poskytnout ucelený přehled o auditu životní pojišťovny, včetně náznaku praktických aspektů této činnosti. Smyslem je také zdůraznit význam a nezastupitelnou funkci externího auditu jako zákonné ?pojistky? důvěryhodnosti nejen pro vlastníky pojišťovny, ale zejména pro klienty, kteří se na pojišťovnu spoléhají v nejtěžších chvílích života a nemají znalosti ani možnosti sami si ověřit, zda-li je hospodaření pojišťovny v pořádku a jejich peněžní prostředky v bezpečí

The aim of this thesis is to describe the theory of external and internal audit and to familiarize with a practical prespective on cooperation between external and internal auditors in banks. Specifically, the cooperation between external and internal auditors was consulted with one of the biggest banks in the Czech Republic. The thesis is divided into theoretical anc practical part. The theoretical part deals with definitions and bacis principles of external and internal audit. Moreover, auditing standards and code of ethics are presented. The practical part is based on the information about professional experience of auditors and is focused on cooperation between external and internal auditors in banks.

<p>The building was selected for a detailed study of heating consumption that is located in the city of Gävle and the top fifth energy consumption in this city in 2006. Classrooms, workshops, offices and a restaurant with kitchen compose the building of two floors.The aim of this thesis is to design the best approach to reduce consumption and achieve a high efficiency of energy utilization in these companies. The project is going to optimize the system.Series of measurements are taken to achieve the heat losses. The heat losses are calculated through the building in the first step. Afterwards, with the result of ventilation, heating and electrical usage an energy balance is made to calculate the efficiency of the installation through the building envelop.It is to study the indoor climate within a building, as well as energy consumption for the entire building. In addition, it is also used to measure the temperature of ventilation systems and check the schedule of air supply.Analyze the result of the value that is measured. Improve some part of this building that reduces the heating consumption.At last give some suggestion like construction a new roof reduce the heat loss and change some door that is not correct in the building.</p>

The building was selected for a detailed study of heating consumption that is located in the city of Gävle and the top fifth energy consumption in this city in 2006. Classrooms, workshops, offices and a restaurant with kitchen compose the building of two floors.The aim of this thesis is to design the best approach to reduce consumption and achieve a high efficiency of energy utilization in these companies. The project is going to optimize the system.Series of measurements are taken to achieve the heat losses. The heat losses are calculated through the building in the first step. Afterwards, with the result of ventilation, heating and electrical usage an energy balance is made to calculate the efficiency of the installation through the building envelop.It is to study the indoor climate within a building, as well as energy consumption for the entire building. In addition, it is also used to measure the temperature of ventilation systems and check the schedule of air supply.Analyze the result of the value that is measured. Improve some part of this building that reduces the heating consumption.At last give some suggestion like construction a new roof reduce the heat loss and change some door that is not correct in the building.