En god revisor i Balans : kännetecken för och beskrivning av revisionsprofessionen

Sammanfattning: As the growth of the auditor continues the evolution of the profession is constant. The growth in the industry and the development of the profession makes the role as an auditor more complex, which makes it hard to know what is expected of them. The purpose of the study is to identify what qualities, skills, accumulated knowledge, formal knowledge and experience that describes a good auditor over time. The study is relevant to be conducted over time to acknowledge the auditors and the public that changes to the professions impacts the expectations of a good auditor. To make assumptions based on the study there has been quantitave gathering of data. The document study was conducted through analysis of the newspaper Balans from year 2004 to year 2016. For each year five out of ten papers were examined, with the exception of year 2016 when three papers were examined and bringing the total of 63 examined papers. The profession theory and the theory of expectation are the theories that the study is based on. The model in the study reflect the result of accumulated knowledge reduced influence and the qualities of the auditor increased importance in the description of a good auditor. Meanwhile the skill, formal knowledge and experience has had a stagnant description of a good auditor. To make more progress it is advised to have surveys were the participants are auditors and the public. This would enforce the general assumptions that has been concluded in this study.