Revisorns oberoende : objektivitet och självständighet i mindre revisionsbyråer
Abstract (Summary)There are a large amount of demands on an auditor. An auditor should besides auditing have a high level of competences in areas such as environmental accounting, taxes and laws, financing and budgeting. The auditor should also be absolute independent and avoid all threats that can influence his way of acting objective and independent.The aim of auditing is to increase the reliability of the information about a company’s financial situation, not only for people involved but also for the public. One condition for a reliable annual fi-nancial report is that the auditor has been acted independent in his work. Several studies and articles have been done, treating auditor independence from different perspectives. A number of these have come to the conclusion that smaller accounting firms have a harder time being independent. We do believe there is a lack of studies, were the independence have been investigated from the view of the small accounting firms. There are two kinds of independence, called independence in fact, when the auditor is capable to accomplish the task objective and independence in appearance, when the auditor operates in a way that makes sure that people around him can assume he acts objective. As a tool to help auditors to achieve independence the analysis model was implemented in the audit law in January 2002.The aim with this study is to obtain a better knowledge about how auditors working in small accounting firms reason and argue about the independence.To fulfill the aim with the thesis five qualitative and unstructured interviews were performed. The respondents were five authorized auditors practicing in small accounting firms. The definition of a small accounting firm in this thesis is when there are one or two auditors acting at the same firm.The study showed that all auditors participated in our study had the same thoughts about the auditor independence. To sustain trustworthy from the interested parties perspective they know the importance of acting independent.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Date of Publication:10/26/2007