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Revisorers uppfattningar om ett strukturellt arbetssätt
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Studiens syfte är att beskriva och analysera erfarna revisorers uppfattning om ett

strukturellt arbetssätt i form av checklistor för både erfarna och mindre erfarna revisorer.

Empirisk metod: Studien bygger på en kvantitativ metod i form av en enkätstudie utskickad

till alla Sveriges auktoriserade revisorer. Svarsfrekvens var 4,8 procent. Svaren analyserades

genom Pearson korrelationsmatris, multipel linjär regression och t-test.

Resultat: Resultatet visar en generell positivitet till checklistanvändande, dock är revisorers

uppfattning att de är mer positiva till att de mindre erfarna revisorerna använder sig av

checklistor.

Teoretiskt perspektiv: Applicerar teori om professioner, struktur och omdöme på revisorer

med olika erfarenhet.

Abstract [en]

Purpose: The purpose of this study is to describe and analyze experienced auditors'

perception of a structural working approach in the form of checklists for both experienced and

less experienced auditors.

Methodology: The study is based on a quantitative method in the form of a questionnaire sent

to all Swedish approved auditors. The response rate was 4.8 percent. The responses were

analyzed by Pearson correlation matrix, multiple linear regression and t-test.

Findings: The results showed a general positivity to checklist use, however, the auditors are

even more in favor of the less experienced auditors to use checklists.

Theoretical perspectives: We apply theory of professions, structure and judgement at the

auditors with diverse experience.

Place, publisher, year, edition, pages
2014. , 31 p.
Keyword [en]
checklists, structure, judgement, auditor working approach, auditor experience
Keyword [sv]
checklistor, struktur, omdöme, revisorns arbetssätt, revisorns erfarenhet
National Category
Social Sciences Economics and Business Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-13054OAI: oai:DiVA.org:hkr-13054DiVA: diva2:753006
Supervisors
Examiners
Available from: 2014-10-09 Created: 2014-10-06 Last updated: 2014-10-09Bibliographically approved

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Citation style
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Language
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Output format
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