Hur organisatoriska, individuella och klient faktorer påverkar revisorns granskning och bedömning av klientens risker och osäkerheter?

Abstract

Accountants maintain an important function as an independent biased observer of corporate information that is governed by laws and regulations. The auditor's main task can be described to serve as a link between the accountable and the stakeholders. By using auditing, the liable client’s information disclosure obtains a greater credibility to the stakeholders linked to the information. Auditors' approach to implementing this quality can vary and has been widely debated. One feature is that the auditors have been part of the problem as a result of crises and crashes because they might had discovered the error and reported this in turn could have been the prevention of incidents. An audit may therefore look different depending on who does the work. We have therefore chosen in this paper to study how auditors examine and evaluate their clients' risks and uncertainties.

The focus of the work is on how auditors examine and evaluate their client’s uncertainties which include the audit process, risk assessments and their structure. Our study aims to describe and analyze how audit may vary depending on organizational and individual factors as well as the clients. Based on six auditors perception and performance of the audit. The study is based on an empirical study in the form of six qualitative interviews

The empirical data indicates that auditors examine and assess clients' risks and uncertainties in a similar manner. However, there may be minor differences of detail from individual to individual. Finally, we could clearly see that the client has a great influence on the approach that auditors review and assess clients’ risks and uncertainties.