Klienters upplevelser av revisorers användning av formalia

  • Sadaf Mohammed Karim
  • Ivona Tasevska

    Student thesis: Bachelor


    Accountants have long been linked to professional judgements but the current situation shows an increasing trend on an approach with more use of formality. The client is in existing need of use of auditand consulting services. The study’s purpose is to contribute better understanding and analysis of how clients perceive auditors’ structural use of formalities towards them. The study is based on a qualitative survey with abductive approach as we alternate between empirical and theoretical reflection. The interviewguide has evolved to become more semi-structured. In order to achieve the purpose of the study we have completed eleven interviews which we have limited our selection to clients in southern Sweden. As the auditor’s services are offered to the client, this study is analyzed based on clients’ perspective. The clientperspective helps us to answer questions concerning how accountants are working with formalities and how these are perceived. This study contributes to discussion of clients who receives formality, similar to a preparation list, before each year-end meeting with the auditor. Based on the preparatory list, the client prepares documents requested by the auditor. It indicates that the client is in favor of working with formalities with reduced unnecessary moments under the cooperation. To work with the formalities favors the client's business so that they can prove its legitimacy to stakeholders. We are identifying client experiences of auditor’s use of formalities and presenting an understanding of client’s views and values at audit.

    Date of Award2016-Sep-29
    Original languageSwedish
    SupervisorPernilla Broberg (Supervisor) & Johan Alvehus (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Social Sciences (5)


    • auditing
    • auditing process
    • structure
    • formality
    • consult
    • client perspective

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