An independent audit is of great importance to get a fair picture of the company's financial position. Being both perceived as independent and actually being so is a central part of the auditor's professional role. The auditor's perceived independence can be more difficult to achieve in smaller towns as there are often fewer auditors in the area and with greater proximity between the auditors and the clients than in larger cities. This study problematizes whether and how the proximity and connection to the clients of audit firms in smaller towns affects the auditors and their management of independence and contributes with this understanding. Previous research has not investigated how proximity to customers in smaller towns affects the auditor's independence, something we have seen as a problem. This study therefore goes deeper into the management of independence in smaller towns and the threats to independence that are considered to exist. The study has used semi-structured interviews to collect the empirical evidence where six accountants have been interviewed. The six accountants work in what we refer to as smaller towns, of which four were authorized accountants and two were accountant assistants. The results of the study show a greater proximity to clients in smaller towns than is considered to exist in larger cities and what threats to independence exist in those situations, something that auditors are affected by on a daily basis in their professional role when dealing with independence. The study hac contributed to a new perspective and focus to deepen the understanding of perceived and actual independence from previous research on independence as the auditors in smaller towns were investigated.
- Degree of Bachelor of Science in Business and Economics
- Business Administration (50202)
Hantering av oberoendet då revisorn är verksam på mindre ort: Vid utförandet av icke-revisionstjänster
Eliasson, W. (Author), Magnusson, E. (Author). 2023-Jun
Student thesis: Bachelor