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Att bedöma eller inte bedöma problem med fortsatt drift, det är frågan: En kvantitativ studie om revisorns bedömning av fortsatt drift
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2017 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesisAlternative title
To assess or not to assess problem with going-concern, that is the question : A quantitative study of going-concern (English)
Abstract [sv]

Introduktion: Bedömning av fortsatt drift är ett område som vållar många revisorer bekymmer. Samtidigt är det en fundamental förutsättning för att utföra revision av hög kvalitet. Tidigare studier inom området har studerat fenomenet utifrån sekundärdata. Denna studie ämnar att använda sig av primärdata utifrån alternativ forskningsmetod för att komplettera tidigare studier ur en svensk kontext.

Syfte: Syftet med denna studie är att förklara skillnaderna i revisorns bedömning av fortsatt drift.

Metod: Studien utgår från en kvantitativ forskningsmetod och en deduktiv ansats. En tvärsnittsdesign har använts och empirin har samlats in från auktoriserade revisorer genom en enkätundersökning. Detta har kompletterats med kvalitativ data som har samlats in genom uppföljningsintervjuer.

Slutsats: Studiens resultat indikerar att revisorer är en homogen grupp och att det finns ett antal bakomliggande faktorer som är avgörande vid bedömning av fortsatt drift, såsom dialog med klienten och tillgång till klientens framtidsorienterade lönsamhetsinformation.

Abstract [en]

Introduction: Going  concern  assessment  is  a  subject  that  causes  many auditors anxiety. At the same time it is a fundamental prerequisite for performing audit of high quality. Previous studies in the field have studied the phenomenon based on secondary data. This study aims at using primary data based on alternative research methods to supplement earlier studies through a Swedish context.

Purpose: The purpose of this study is to explain the differences in the auditor’s going concern assessment.

Method: The study is based on a quantitative research method with a deductive approach. A cross-sectional design has been used and research data has been collected through auditor’s participation through a survey. This study has been supplemented with qualitative data collected through follow- up interviews

Conclusion: The result of the study indicate that auditors are a homogeneous group and that there are a number of underlying factors that are crucial in assessing going concern, such as ongoing dialogue with client and access to the clients future oriented profitability information.

Place, publisher, year, edition, pages
2017. , p. 101
Keyword [en]
Audit, Going concern, ISA 570, Going concern-warning, Institutional theory, Case, Legitimacy theory
Keyword [sv]
Revision, Bedömning av fortsatt drift, ISA 570, Fortlevnadsvarning, Institutionell teori, Case, Legitimitetsteori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-141952ISRN: LIU-IEI-FIL-A--17/02515--SEOAI: oai:DiVA.org:liu-141952DiVA, id: diva2:1149286
Subject / course
Master Thesis in Business and Economics Programme (Business Administration); Master Thesis in Business Administration
Presentation
, Linköping (Swedish)
Supervisors
Examiners
Available from: 2017-11-16 Created: 2017-10-14 Last updated: 2017-11-16Bibliographically approved

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