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Företags förberedelser inför revisorns besök

<p>This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good. This indicates that there is a risk of auditors becoming influenced by the companies they audit.</p><p>The dissertation is written in Swedish.</p><p> </p>

Identiferoai:union.ndltd.org:UPSALLA/oai:DiVA.org:hkr-3023
CreatorsDjurfelter, Helena, Laudon, Jesper, Olsson, Karolina
PublisherKristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, text

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