Sökning: "Sofie Borgstedt"

Hittade 1 uppsats innehållade orden Sofie Borgstedt.

  1. 1. Revisorers beslutsfattning i situationer om ekonomisk brottslighet

    Magister-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Emelie Gustafsson; Sofie Borgstedt; [2018]
    Nyckelord :Financial crime; auditors assessment; audit obligation; decision making; fraud triangle; Ekonomisk brottalighet; revisorers bedömning; revisionsplikt; beslutsfattande; fraud triangle;

    Sammanfattning : When economic crime is discovered it tends to result in solutions that strengthen the audit. In 2010 a law was adopted which reduced the influence of the audit. The reform gave the smallest companies the opportunity to actively refrain external audit. That can be seen as remarkable as the auditors are the primary control organ of smaller companies. LÄS MER