Utsläppsrätter : vilken roll har revisorn i granskningen av dessa samt föreligger ett förväntningsgap?
Abstract (Summary)The Kyoto protocol was negotiated in Japan in 1997 as a step towards a stabili-sation of the emission of greenhouse gases in the atmosphere and was signed the year after by the European Union. The meaning of the protocol is that all member states within EU will decrease their emission of greenhouse gases by 8% during the year 2008-2012 compared to the year 1990. A determining factor to accomplish the protocol is to establish a working trade system of emission rights within EU. The idea is to decrease emissions by making the countries within EU to cooperate through selling and buying rights among themselves. A new technical part in the verification where measuring and calculation have to be supervised is needed when it comes to the accounting of emissions. This supervision is done by a third part and forms partly the basis of the auditor’s work. Until the auditor is getting used to the new trade system there can be some incorrectness when it comes to audit. This is because the lack of knowledge in the area. The questions at issues that have arisen from the problem above are among others: Which role has the auditor in the new trade system? Will there be a need for specialist knowledge? Is there an expectation gap between companies and auditors?The purpose with this thesis is to investigate the role of Swedish auditors in the review of emission rights and if there is an expectation gap between the company and the auditor in relation to this.To attack the problem the authors chose to use a qualitative research method. Interviews with respondents from three different companies and two of the company’s respective auditor was made. The respondent from each company was a person who knows a lot about the trade of emission rights. Through the interviews the authors get the information which will be the basis of the analytical part.The conclusion the authors have come up with is that the auditor will audit the report which will be hand over to the National Environmental Protection agency. According to the respondents the auditor does not have the technical knowledge needed to supervise measuring and calculation of emission. For this the company is in the need of an independence supervisor. The auditor has no responsibility in the case that a company has too few emission rights. There is no expectation gap between the companies and the auditors however some expectations from the companies towards the auditors do exist. These expectations can come from an employee or from the management. Though both parties feel that it is too soon to express themselves in the question about expecta-tions towards the auditor.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Date of Publication:06/15/2005