Sökning: "ssbpa"

Hittade 4 uppsatser innehållade ordet ssbpa.

  1. 1. Kraven på revision: är professionellt uppträdande det som räknas?

    Kandidat-uppsats, Avdelningen för företagsekonomi

    Författare :Alexandra Alfredsson; Alexandra Augustsson; [2013]
    Nyckelord :revision processfel professionalismfel disciplinärenden revisionsprocess;

    Sammanfattning : I Sverige har vi en Revisorsnämnd som sköter tillsynen av Sveriges revisorer. Det är också denna nämnd som delar ut påföljder då revisorer handlat i strid mot yrkesmässiga och lagstadgade regler. LÄS MER

  3. 2. INDEPENDENCE IN FACT AND IN APPEARANCE : A STUDY OF REGULATORY DEMANDS AS MADE EVIDENT THROUGH PRACTICE

    Master-uppsats, Företagsekonomiska institutionen

    Författare :Erik Benjaminsson; Leo Doherty; [2012]
    Nyckelord :Auditor independence; Independence in Appearance; Independence in Fact; Practical Definition; Quality affecting Issues; Non-Quality affecting Issues; Regulatory Oversight; Disciplinary Rulings;

    Sammanfattning : Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – The research is in the form of a quantitative study examining the Swedish Supervisory Board of Public Accountant’s disciplinary rulings from the years 2004-2010. LÄS MER

  4. 3. Critical areas within auditing -An analysis of the Swedish Supervisory Board of Public Accountants disciplinary withdrawals

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sara Andersson; Caroline Selmosson; [2011-06-21]
    Nyckelord :;

    Sammanfattning : Background and problem: It is pivotal to provide competent auditors for the trade and industry as well as to supervise and assure the quality of the audit profession. The Swedish Supervisory Board of Public Accountants (SSBPA), a governmental authority, was in 1995 assigned the mission to both provide approved and authorized auditors in Sweden and to supervise these. LÄS MER

  5. 4. Preventing Auditing Scandals? -An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Linda Andersson; Klara Öijerholm; [2011-06-09]
    Nyckelord :;

    Sammanfattning : Title: Preventing Auditing Scandals? – An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors Background and Problem Discussion: After the financial crisis in HQ Bank AB, during the autumn of 2010, an intense debate regarding the responsibility of auditors was brought forth in Sweden. The reliability of the audit profession was further questioned and the critics continued to debate whether the SSBPA and its disciplinary system were well-functioning. LÄS MER