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Revisionsberättelsen och förväntningsgap: Användares syn på hur det är och hur det borde vara
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

ISA 701 är en ny standard som har för avsikt att förbättra revisionsberättelsen bl.a. genom att ytterligare lyfta fram riskområden i företag av allmänt intresse. Denna studie beskriver och analyserar hur ISA 701 påverkar intressenters (här i form av tio studenter på ekonomprogrammet vid Mittuniversitetet) uppfattningar om den nya revisionsberättelsen. I studien har både kvalitativa och kvantitativa data samlats in och analyserats. Studien fokuserar på hur intressenterna uppfattar informationen i den tidigare respektive nuvarande revisionsberättelsen med särskild koppling till förväntningsgap. Resultaten indikerar att den nya standarden uppfattas ha lett till förbättringar avseende revisionsberättelsens omfattning, struktur och omfattning. Resultaten indikerar också att Innes et al. (1997) andra typ av förväntningsgap, som avser hur användare tycker att revisionsberättelsen är respektive hur den borde vara, har minskat.

Abstract [en]

ISA 701 is a recently implemented standard, which has the purpose of improving the audit report amongst other things by promoting public interest enterprises’ key audit matters. This study describes and analyses how the ISA 701 affects stakeholders’ (in this case students at the business administration program at Mid Sweden University) perceptions of the new audit report. In the study, both qualitative and quantitative data have been gathered and analyzed. The study focuses on how the stakeholders perceive the information in the earlier and new audit report respectively specifically regarding expectation gaps. The results of this study indicate that the new standard has improved the scope, structure and language of the audit report. Moreover, they indicate that Innes et al.’s (1997) second expectation gap, which emphasizes users’ perceptions of how the audit report is and how it should be, has been reduced.

Place, publisher, year, edition, pages
2016. , 40 p.
Keyword [en]
Expectation gap, ISA, stakeholders, audit report.
Keyword [sv]
Förväntningsgap, ISA 701, intressenter, revisionsberättelse
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-31629OAI: oai:DiVA.org:miun-31629DiVA: diva2:1141568
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Note

Betyg D, 170831

Available from: 2017-09-15 Created: 2017-09-15 Last updated: 2017-09-15Bibliographically approved

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Dahlbäck, MarcusForsberg Wåhlén, Peter
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CiteExportLink to record
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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
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  • asciidoc
  • rtf