Hur försäkrar sig revisorer om att redovisningsmanipulering inte förekommer?

Sammanfattning: Title: How do auditors make sure that earnings management doesn’t occur? Seminar date: 2023-01-12 Course: FEG300, Degree Project in Business Economics (Bachelor Level), Fall of 22 Subject: Accounting Authors: Moa Andersson and Saga Axner Toppinen Supervisor: Jean-Claude Mutiganda Examiner: Lars-Johan Åge Keywords: Accounting, Auditors, The Fraud Triangle, Earning Management  Research question: How do auditors work to detect and prevent earnings management? Purpose: The purpose of this study is to increase the knowledge about auditors' work against earnings management. Method: This is a qualitative study, where nine interviews with auditors working in Sweden have been conducted and been the foundation of the study's empirical material.  Delimitation: The empirical study is limited to accountants who work in Sweden. The study's focus is also on auditors' perception of the manipulation within Swedish companies. Conclusion: The results of this study show that the auditors' review process is flawed and does not always detect earnings management. They also show that the auditors' independence can in some cases be compromised when the company has been a client of the auditor for a longer period of time. Finally, it is concluded that the digitization and development of CAATTs, which are a great aid in an auditor's review, can increase the possibilities for detecting earnings management in the future.