Revisors rolle: Analyse af regnskabsbrugernes holdninger til revisors rolle og ubegrænsede erstatningsansvar

Karsten Kristensen

Student thesis: Master thesis

Abstract

The Master Thesis contains a survey of the auditor’s role, seen both from a historical aspect, but also as to the present role. The investigation design of the thesis has been planned after the main issue of the thesis, namely to give a clear view of the content in the debate concerning the future role of the auditor and from the accountant users’s point of view of possible changes. Introductory the thesis is built up with a brief of the factors, which are regulative towards adjustments in the line of business. After that a debate about the different initiatives as a result of the present development will follow. Among other things the debate will take a starting point based on the European debate and the proposals, which lately have been given from the European Commission, consisting of recommendation and the Green Papers. The content of especially the Green Paper “Audit Policy: Lessons from the Crisis” is the pivot of the thesis. The content and the arguments presented in the Green Paper is being analysed. The debate is made from the argumentation of the Green Paper and the economic consideration that underlie this. The analysis also focus on the debate of the Danish auditors unlimited responsibility today as to action for the damages and also involves the accountant user in this debate. After this an analysis of the comprehension of the accountant users and about their attitude to the elements in the debate will follow. In the review a number of the Danish organisations are involved, which in total cover the accountant line of business, managing directors and company owners. The debate takes a starting point in the statements and attitudes from the organisations as to the debating point of the European Commission. The answers are analysed in context and are followed up by a theoretic approach to the debate. In helping to interpret the saying of the stakeholders the audit theory about the Principal-Agent has been used as the analysis method. This to clarify the interests of the individual stakeholders and the conflicts this induse as to an objective analysis. The analysis result in a discussion about the culture with accountants, which has an impact on the Danish accountant market today and also the participants who take action in this.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2010
Number of pages135