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Förväntningsgapet och dess existens
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The audit expectation gap and its existence (English)
Abstract [sv]

Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient.

Abstract [en]

The Swedish Companies Act states that companies in Sweden should have one or more auditors. Auditor's responsability is to investigate and report on the company's financial statements and the management of the company. Increased regulations have led to higher responsibility of auditor's. This in turn has led to increased expectations from the client's and disagreements about the responsibilities of auditor's. Because of these disagreements, an expectation gap arises between auditor and client.

Place, publisher, year, edition, pages
2013. , p. 39
Keyword [en]
Audit, expectation gap
Keyword [sv]
Revision, förväntningsgap
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-26671Local ID: FE:2OAI: oai:DiVA.org:kau-26671DiVA: diva2:611712
Subject / course
Business Administration
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-04-22 Created: 2013-03-18 Last updated: 2013-04-22Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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Output format
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