Revisorns oberoende : Tre olika perspektiv
Auditor independence is a subject that has been discussed a lot the last ten years and after the last years accounting scandals the subject is up for discussion again. It is a subject that is very difficult to grasp and it has been up to the auditor to judge when he/she is independent and when it is threatened. The auditor’s primary task is to control a company’s annual statement, book-keeping and how the company is managed and the auditor is supposed to do this independently. The role of auditing has developed from being a controlling function to a more consultant function and the results of this have been that the independence of the auditor has been questioned. To prevent this, a new Auditor Act (Revisorslagen 2001:883) has been added with the Analysis model. The auditor should test every new audit commission according to the model before accepting the mission.The purpose in this thesis is to describe conceptions regarding auditor’s in-dependence and the Analysis model within small firms of auditors, according to auditors themselves, credit granters and Tax department. We will also explain what possible differences in the conceptions depends on.We have used a qualitative method where we have investigated how auditors themselves and different participants’ remain to the problematic within audit independence and the Analysis model. We have carried out personal interviews with two auditors, two credit granters and one person from the Tax department.This research shows that the problematic with audit independence is not that huge as media says. The auditors’ see their self as independent and the credit grantors and the Tax department also agree.The auditors consider the Analysis model as a support to remain their independence. The model helps them to see obstacles with different audit commissions, but the model also helps them to eliminate these obstacles so that they can accept the mission. The other respondents are not conscious about the model and its effects. We believe this depends on the fact that the model is an internal support for the auditor professions. The auditor maintains their independence by not being a deciding part for the company, i.e. act as a consultant in connection to the controlling function. It is important to distinguish between the consulting part within the auditing and the non-audit services, in order for the auditor to not reach dependency to their clients.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Keywords:auditor audit independence non services
Date of Publication:02/07/2006