Revisorn och den oberoende relationen till klienten

Sammanfattning

Research question: How do auditors maintain their independence in the auditing industry? Purpose: To study how Swedish auditors relate to independence in the auditing industry and how they work with maintaining independence. Methodology: The study has been targeted towards authorized and approved auditors and these have been interviewed through an online survey. In the survey, they have been given questions about independence in various forms. Theoretical perspectives: The Audit profession, Independence, Threats against Independence, The Auditors Act & Analysmodellen. Results: The study suggested that auditors consider independence to be a key element in their work. Auditors care about maintaining independence and work actively to achieve this goal through internal training, analysmodellen and documentation. Auditors also stated that there are some situations where independence is hard to maintain. Conclusion: Independence can be maintained in the industry to a high degree. Independence is being maintained through continuous risk analysis and an objective approach. There are observable risks, this is however acknowledged by the auditors and something they consider while exercising their profession.