Offentlighedens syn på kvalitet i revisionen

Rebecca Bech Petersen

Studenteropgave: Kandidatafhandlinger


In the past few years, cases like IT Factory, Roskilde bank and Tønder bank and others, has increased the focus of the auditor and quality in the accounting profession. The auditor has been hung out and accused of not doing its job properly. Many would ask; Can we trust the auditor's report? Can we expect that the auditor has performed his job satisfactorily? Is the quality of the audit at a satisfactory level? To ensure that quality is adequate, Revisortilsynet each year audit companies to ensure that they meet the guidelines for the quality of the auditor's services. This growing interest in the quality of the auditor's work and the media portrayal, of their opinion, a declin-ing quality, has led FSR to set quality on the agenda. The quality needs to be enhanced so that no one should be in any doubt that the quality of the auditor’s services is satisfactory. The analysis was based on a questionnaire. And additionally, some selected respondents' where asked of their thoughts behind their questionnaire response. The analysis was based on identifying the public's general views on the quality of the audit performance, in order to examine whether they thought that the quality had changed, and finally examine where respond-ents thought that the quality was maximized. Next, it was examined whether different personal qualities, factors relating to the auditor's relationship with the client, the auditor's work, and finally factors related to the legislation of auditor. Along the way, the results of the questionnaire were held up against the respondents various relations. This was studied to examine whether a personal, or professional relation, or the fact that they had read finan-cial statements had an impact on the factors that were found were most important. In the questionnaire there was embedded various statements on the FSR’s 17 proposals for improved quali-ty in the accounting profession, so that the proposals' possible impact could be studied. The analysis was completed with a conclusion on the public opinion appeared with the quality in the indus-try. Next, it was defined what personal qualities, factors relating to the auditor's relationship with the cli-ent, the auditor's work, and eventually the legislation of auditor in order to identify the factors that have an impact on the quality of audit performance. Last the factors related to the FSR's 17 proposals were reviewed, to conclude on whether they would raise the quality of the accounting profession.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider76