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  1. 1. Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten

    Kandidat-uppsats, Institutionen för samhällsvetenskaper

    Författare :Marie Kulhan; Samandeep Dhanoa; [2013]
    Nyckelord :Audit Report; Auditor Independence and Objectivity; Profession; Revision; Oberoende Objektivitet; Profession; Revisionsberättelse;

    Sammanfattning : Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. LÄS MER