Revisorns samhällsnytta genom revisionsrådgivning : en kvantitativ studie av revisorers upplevda samhällsnytta genom rådgivning inom ramen för revision

Detta är en Kandidat-uppsats från Högskolan Kristianstad/Sektionen för hälsa och samhälle; Högskolan Kristianstad/Sektionen för hälsa och samhälle


In recent years the auditors’ role has begun to change. The initial task was to verify businesses financial data. Today the auditors perform more advisory services. Before the auditor role started to change, the clients’ stakeholders were central in the auditors’ decision-making. Nowadays the client is central. The audit profession is expected to serve the public interest, thereby the auditor is expected to create benefits for the society. Recent research says that the auditor prioritize their client above the public’s interest.

The study´s aim is to create an image of how auditors perceive that their audit-related services contribute to create benefits for the society. The focus will therefore be on audit-related services (ARS) instead of non-audit services (NAS), that recent research have studied. Through accounting theories and recent research a model has been developed to illustrate how ARS affects public interest. To test the model a survey has been carried through to learn how auditors perceive that their advisory services create benefits for the society.

The results indicates that auditors do not create any benefits for the society. On one hand the results suggests that all the primary stakeholders benefit from auditors advisory to their client. Further the results indicates that auditors perceive themselves contribute with added value to authorities, which is regarded as the main contributor to a sustainable standard of living. This indicates that auditors do create benefits for secondary stakeholders.

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