Lika men ändå olika – revisorns nätverk i stora byråer

  • Josefin Andersson
  • Sara Strand

    Examensarbete: Kandidatexamen


    Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work.

    Our purpose with this study is to find out how auditor’s network in big auditing firms is organized and to show how they use their network.

    We have compared our study with another study concerning the auditor’s network in small auditing firms. Their study concluded that auditors in small firms are depended on an external network, because the firm does not have access to this special knowledge. During this study we therefore expected to find a difference between the networks used by auditors in small verses big auditing firms. Our result showed that the external network was as important in big firms as it is in small firms, but it differs in other ways like connecting with new clients.

    Our study was carried out through interviews with auditors in big auditing firms and led to the conclusion that the importance of networks is highly individual, but is regarded as an important asset to the auditor in his work. The auditor’s network is built up by internal and external contacts, but they are valued different by different auditors. The networks are very similar but are used in different ways.


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