Under den senaste finansiella krisen spelade revisorerna återigen en kontroversiell roll i några av de skandaler som blossade upp. Tidigare studier säger att revisorer bäst studeras under kriser eftersom det är då deras funktion testas. I uppsatsen undersöks hur revisorerna anser att deras arbete med risk och väsentlighet förändrades under den finansiella krisen. Detta genomförs genom en kvantitativ enkätundersökning där samtliga godkända och auktoriserade revisorer i Sverige har fått möjlighet att delta. Resultatet av studien visar att många av revisorernas arbete med risk och väsentlighet har påverkats, framförallt har revisorerna varit tvungna öka arbetsbördan för att inte missa väsentliga fel och hålla riskerna på en kontrollerbar nivå. Samtidigt har inte alla revisorers arbete påverkats av den finansiella krisen utan det är främst de revisorer som reviderar större företag och revisorer från Big four som påverkats. / Scandals that came into light as a result of the recent financial crisis revealed a controversial role played by auditors. Prior studies have shown that periods of crisis prove an apt time for the study of auditors, as it is often in such periods that their function is truly tested. This paper examines how auditors portrayed the notion of risk and materiality when performing an audit of financial statements during the financial crisis. All approved and authorized auditors in Sweden had the opportunity to participate in the quantitative survey that was carried out. Our study indicates that the significant number of auditors confirmed that managing of risk and materiality had been affected by crisis. Most notably, they declared that they had to increase their efforts in order not to overlook crucial misstatements and to maintain risk assessment at a controllable level. But not all of the auditors felt that their work had not been significantly influenced by the financial crisis and it was mainly auditors working for Big four audit firms and those who audit large corporations who felt that their work was influenced due to the financial crisis.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-193996 |
| Date | January 2013 |
| Creators | Kochanski, Michal, Moberg, Per |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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