Banktjänstemäns uppfattningar om vad revisorer ska göra

Abstract

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government’s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit’s formulation. It can also lead to that a consumer audit becomes reality.

The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

The results indicate that bank officials consider that auditors in a bigger extent will carry out reviews in order to prevent fraud and that the financial information shows a true and fair view and assessments of a company’s going concern. Bank officials consider also that the audit report in a bigger extent will contain information about the audit’s outcomes and auditors’ assessment of the audits’ outcomes.