Variationer i revisionsprocessen - påverkar externrevisorns individuella förutsättningar revisionen?

Sammanfattning: The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research. However, the result may be proof of varying professionalism, which could have an effect on the credibility for accountants. If auditing diversify it could lead to divergent final reports. The dissertation is written in Swedish.