Sökning: "Jens Kleberg"

Hittade 1 uppsats innehållade orden Jens Kleberg.

  1. 1. Påverkar revisorns kompetens och oberoende träffsäkerheten av givna fortlevnadsvarningar?

    Magister-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Författare :Jens Kleberg; Moa Sundelius; [2018]
    Nyckelord :Going concern warning; type I error; competence; independence; time lag; Fortlevnadsvarning; typ I-fel; kompetens; oberoende; tidsfördröjning;

    Sammanfattning : According to generally accepted auditing standards, the auditor should give a going concern warning if there is substantial doubt regarding the client’s ability to survive. Research has shown that the accuracy is low because most companies receiving a going concern warning survives and most companies that declare bankruptcy has not received a going concern warning. LÄS MER