Going Concern: En analyse af revisors adfærd efter øget fokus fra offentligheden

Jesper Holmegård Jensen

Studenteropgave: Kandidatafhandlinger

Abstrakt

Over the last 5 years, Denmark has seen an increased focus on companies that have gone bankrupt. The focus is due to that a number of banks have gone bankrupt. These bankruptcies have naturally led to questions, about how this could happen. A responsibility could possibly be given to the company's auditor, who has audited the financial statements. At the end of the audit, the auditor shall prepare a statement, on the financial statements, in which he expresses a conclusion on the financial statements. This auditor must make the reader aware of the conditions, necessary to understand and assess the financial statements. Going concern is a condition that auditor assesses and includes in his statement. Accounting users expect that potential danger signals in the company are discovered by the auditor, and are shown in the auditors' statement. The focus should therefore be targeted at auditor's knowledge of the going concern and how the auditor's behave in relation to going concern. The increased focus on the problem may have led to that the auditor's behavior has changed. Whether this is the case and the auditor's knowledge of going concern is good enough, are some very interesting questions. This assignment seeks to illuminate the auditor's knowledge of going concern, and whether the auditor has changed behavior in the light of the increased focus. The survey was conducted using a questionnaire that was sent to 401 persons, who are employed in the accounting profession. Of these 401 persons, 105 responded, representing 26 %. The study showed that auditors have reasonable track of the concept of going concern. It lags a bit with the division of responsibilities between the company management and the auditor. Only a few give considerations about going concern in all three phases of the audit process, but the majority reflect on going concern at a time in the review process. The increased focus on going concern have made auditors to spend more time on the subject and this has led to several statements are modified. Unfortunately a few auditors modify their statement without reason, just to protect themselves. The auditors believe that auditors focus on going concern, has become part of generally accepted auditing standards, to a greater extent than previously.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2013
Antal sider66