Kommunikation er en revisionskunst: Indsigt i kommunikation mellem revisor og deres kunder

Peter Karsten Munch Christensen

Student thesis: Master thesis


Executive summary: The auditor has to put himself into his client’s situation financially and he has to understand the business of the client such as the customers and the vendours that his client faces. Main conclusion is that understanding how the client communicates is imperative, not least to get a full picture of the above. It seems that if the auditor has the right insights and use these proactively, the auditing proves more effective. The paper and its findings are a result of various surveys with employees at regionsgården and hospitals in Region Hovedstaden. It includes interviews with 12 different finance employees, of which three works at regionsgården and nine at different hospitals in Region Hovedstaden. The main objective has been to look at communication between the auditor and Region Hovedstaden and clarify whether the finance employees understand requests for data and insights necessary for the auditing. Again the auditor has to know how the clients’ communicate. He has to use that knowledge communicating to the client when choosing communication channel, context of the information, making sure the message and his purposes are crystal clear. This helps prevent misunderstandings and inefficiency in the auditing. The findings show that a lack of targeted communication to the specific client often leads to confusion. Instead face-to-face communication and client-specific email seem to be good ways to improve communication. The auditing industry in US have for long acknowledged the importance of good communication skills. Here in Denmark there is however still differences between different auditing agencies’ emphasis on communication skills. There is yet no general standards in Denmark for it either.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages89