Kravet på byrårotation : En studie om hur revisorer upplever förändringar efter rotationskravet.
Sammanfattning: The purpose with the study is to get a deeper understanding regarding whether the new requirement of audit firm rotation has affected the auditors work and the relationship between the auditors and their clients. The study uses a qualitative approach in order to reach the purpose and answer the questions at issue in the best way possible. Furthermore, semi-structured interviews have been conducted with authorized auditors that are employed at one of The Big Four companies. The auditor has an important role as the society’s certifier. Therefore, it is relevant to constantly strive to maintain the auditors’ independence. Relations and relationship marketing tend to constitute an even bigger part of the audit profession than before, mainly in order to attract and maintain clients. Therefore, there is an existing risk that the relationship jeopardizes the auditor’s independence and the role that the auditor represents. These trust issues that the audit profession is characterized by can be a basis behind the development of 2016 auditing package. The requirement of auditing firm rotation has been introduced in order to strengthen the auditors’ independence and increase the quality of the audit. This new regulation also aims to cease the economic relationship between the audit company and its clients. Conclusions that the study has generated is that the auditors’ work seems to have changed. Thus, the major changes could be found on the agency level rather than on the individual level. The requirement of audit firm rotation has limited the relations, which has resulted in a more active workstyle in order to maintain the current relationships. Though the relationships always have been prioritized by the auditors, it does not seem to be any major difference for the individual auditor. The regulators therefore seem to have contribute to maintaining the auditor’s role as an independent certifier by implementing the requirement of audit firm rotation. A conclusion is that it is healthy to cease the relationship between the auditors and their clients in order to generate new perspectives and auditors that are more watchful.
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