uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Revisors oberoende
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Law, Department of Law.
2004 (Swedish)Doctoral thesis, monograph (Other academic)Alternative title
Auditor’s Independence (Swedish)
Abstract [en]

The main purpose of this study is to examine the Swedish regulations concerning auditors’ independence. In the study three questions are analysed. The first question concerns the function of the independence requirements. The basic thesis is that the regulations on independence are a part of the system securing the quality of the statutory auditors’ work. Therefore, it can be presumed that the purpose of the independence requirements is to secure the function of the audit requirements. Thus, by examining the function of the statutory audit, the purpose of the independence requirements can be established.

The second question is what different kinds of threats to the auditors’ independence that may typically occur. The study is based on the conclusions concerning the purpose of the independence requirements. Two main categories of threats are identified. The first one occurs when the auditor has a too close relationship with the audit client or someone else who has a direct economical interest in the auditor’s work when performing the audit. The second type of threat is general in the meaning that the threat is related to the good reputation of the audit profession. The purpose of the study is to establish a basis for regulating the auditor’s independence.

The last question to be answered is how the Swedish regulations concerning auditors’ independence are constructed. In this part of the study the regulations on independence of the 2001 Swedish Auditors Act (revisorslagen) are examined. Special attention will be paid to the so called self-review threat.

Place, publisher, year, edition, pages
Uppsala: Iustus Förlag AB , 2004. , 434 p.
Series
Skrifter från Juridiska fakulteten i Uppsala, ISSN 0282-2040 ; 97
Keyword [en]
Company law
Keyword [sv]
Bolagsrätt, regulations on auditors' independence, corporate law, non-audit services
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-4536ISBN: 91-7678-574-2 (print)OAI: oai:DiVA.org:uu-4536DiVA: diva2:165068
Public defence
2004-10-22, auditorium minus, Gustavianum, 10:15
Opponent
Supervisors
Available from: 2004-09-14 Created: 2004-09-14Bibliographically approved

Open Access in DiVA

No full text

By organisation
Department of Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
Total: 11350 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf