Revisorerklæringer i dansk erhvervsliv

Nam Yin Yung & Semen Rafaei Nikoo

Studenteropgave: Kandidatafhandlinger


The thesis’ main purpose is to obtain an initial understanding of the type, the nature and the extent of the statements given in the Danish business community, and the challenges associated with these. In connection to this a survey study was conducted to clarify the dominance of different types of statements and the characteristics associated with these. The study segments were registered and state-authorized Accountants in Denmark. The study was divided into three overall priority categories; private business enterprises, government agencies and private foundations. The responses from 507 auditors have shown that Tax declarations with a number of 42.715 statements from the overall statements on 67.194 given to private business enterprises is the most dominant type of statements in this field. Additionally, Statements for additional accounting information and Assurance statements to the public was the most submitted declarations in the field. In connection with the public authorities, results of the survey emphasized the Assurance services to the public was equivalent to 72% the total declarations submitted to the public authorities, and institutions are the most submitted declarations in this field. In the context of private foundations, the study showed that Assurance services on other accounting information and Assurance statements to the public with a percentage of 37 and 21 are respectively the most dominant statements in this category. The analysis of the responses from the questionnaire showed that the Assistance statements is the most pereferred statements outside the statutory audit. The study also showed that registered auditors tend much more to recommend Assistance statements to their client, compared to state-authorized public accountants. The study also indicates that the auditors are likely to recommend and make statements without security. Comparing the actual number of statements that are placed and accountant profile, it turns out that there is a significant correlation between the two variables which indicates the distribution of the statement type, is affected by the auditor's characteristics. Other essential factors also influence the trend is easing Auditing threshhold and auditor Supervisory high fines rates and the client's lack of understanding of the statement types. By our assumption, the societies unreasonable expectations of the work performed by the auditor, results in the existence of the expectation gap. These unreasonable expectations are a major challenge for the auditor and it is important to reduce the existing expectation gap. In our opinion, it is essential to focus on making the content of the statements more understandable for users. Additionally, the auditor should have a better communication with the clients so the understanding gap can be minimized as far as possible.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider138