Förutsättningar för att bli godkänd på revisorsexamen
: ett byråperspektiv

Translated title of the thesis: Prerequisites for passing the audit exam: an audit firm's perspective
  • Tove Kindberg
  • Sara Laursen

Student thesis: Bachelor

Abstract

Every other audit assistant fails the audit exam and there is a gap in the passing percentage between big and small firms. Because every other audit assistant fails the audit exam, this paper aims to identify which prerequisites an audit firm can present to their audit assistants up until the audit exam. This paper seeks to answer if these prerequisites differ between big and small audit firms and how.

This study has adopted an abductive approach with a qualitative method and a positivistic philosophy. The results were produced by analyzing text documents of approved education plans and semi structured interviews with four big and four small audit firms. The paper follows the structure Revisorsinspektionen uses when approving education plans, that is by using the areas Competence, Individual adaptation, Resources and Educational environment. From the analysis another area is added, Preparation for the Exam.

A two-step analysis was used to identify 24 prerequisites. The difference in prerequisites between big and small audit firms is that big audit firms generally have more resources, internal competence and implements a more structured and controlled education plan, while smaller audit firms are more flexible and adapt the education plan after the individual. The conclusion in this paper is that prerequisites alone are not what adds to a better education for the audit exam, but rather how they are implemented.

Limitations in this study are about whether three out of four interviewed offices really represent a big audit firm well, and there are risks about interviewing individuals from an audit firm's perspective. Proposal for future research is to study newly certified auditors to control whether they experience that the prerequisites identified in this study have contributed to the development of their skills.

Date of Award2021-Jul-09
Original languageSwedish
SupervisorNellie Gertsson (Supervisor), Heléne Tjärnemo (Examiner) & Caroline Pontoppidan (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Accounting and auditing

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)

Keywords

  • audit exam
  • certification exam
  • educational plan
  • audit assistant
  • audit firm
  • competence development
  • conditions

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