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Hur påverkar kvalitetskontroller revisorers arbetsrutiner?
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved. One of the key elements of a quality control is feedback and suggestions for improving the next audit. This seems to be appreciated by all auditors and an important tool to help the auditors evolve in the profession. The majority of the auditors believe that mandatory education is one of the most important steps into keeping themselves updated on new standards. To summarize the result of the study we conclude that quality controls can affect the audit practice, but this comes to expression in different ways depending on the auditors experiences of quality control and what agency the auditor work in.     

Place, publisher, year, edition, pages
2011. , 24 p.
Keyword [en]
ISQC1, Control, Quality, Auditor, Audit Practice, Professional Judgment
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-8772OAI: oai:DiVA.org:hkr-8772DiVA: diva2:465818
Subject / course
Miscellaneous
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-12-15 Created: 2011-12-04 Last updated: 2011-12-15Bibliographically approved

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kvalitetskontroller(418 kB)356 downloads
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45975d5db24d600700c622cb5dd2504952b0fafbe6e7160c5b4c229f218cdfefea7c6a0962f790e2be5f57e51f104eb5761dbfd9d774231c40861b2fdd09a1d3
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf