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| Author: | Öhman, P. (et al.) |
| Title: | Swedish auditors' view of auditing: doing things right versus doing the right things |
| Journal: | European Accounting Review
2006 : VOL. 15:1, p. 89-114 |
| Index terms: | auditing auditors financial accounting Sweden |
| Language: | eng |
| Abstract: | This article examines how Swedish auditors view the way in which they audit information obtained from listed companies, and possible changes in their duties. The authors interviewed 82 auditors in order to describe and analyse their thought patterns. The authors found that auditors use a relatively long time and lots of effort to objects which can satisfactorily verified, but not to objects that they view as being of high importance to stakeholders. |
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