Finanskrisens påverkan på revisionsarbetet i banker

Sammanfattning: Our purpose is to examine how the auditing of banks was affected by the financial crisis. A qualitative study was implemented with an inductive approach. Semi structured interviews were conducted. The theoretical framework includes a review of the current literature that addresses the financial crisis, the financial sector, auditing and regulation. In order to analyse the empirical data we have also used the stakeholder theory and the theory of the expectation gap. The empirical material is covered by three semi structured interviews with three Authorized Public Accountants focusing on the financial sector. The result shows that the changes mainly concern the implementation of RevR 100 which includes higher reporting requirements to Finansinspektionen. The higher requirements for the licensing of auditors in the financial sector have little actual effect. The study also shows interesting results regarding the development of the audit report and the expectations of stakeholders.