Hur den nya revisionsstandarden upplevs av revisorer och företag - en fallstudie av Öhrlings Price Water House Coopers samt E.ON och Vattenfall
Abstract (Summary)The new auditing standard in Sweden (RS) was introduced 1st of January 2004. RS is a translation of the international auditing standards (ISA) and involves several changes in the performance of auditing. One of the major changes is that the auditor is now obligated to audit and comment on more aspects than before.The purpose of this study has been to describe and conclude the experience of auditors and companies audited from the introduction of the new auditing standard. Thus this essay is a case study with concentration on three specific standards (RS 402, 501, 570). Öhrlings Price Water House Coopers represents the auditing perspective and Vattenfall and E.ON represents the companies’ perspective. The case study has been performed through interviews.Our conclusions from the study is that depending on how the auditor performed the auditing during the previous auditing standard in Sweden the new auditing standard has affected the auditors differently. The auditors participating in this study has not been practically affected by the new auditing standard, since their company’s policy before the introduction already supported major parts of the new auditing standard.The audited companies in the study are aware of the new RS, but they experience minor impact from the introduction of the new auditing standard. The accounting is today more attentive than before due to the changes in the auditing standards and the accounting framework IFRS.
School:Högskolan i Gävle
Source Type:Master's Thesis
Date of Publication:03/13/2007