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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kallioinen, Samu", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-01-25T21:05:23Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-01-25T21:05:23Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1665407", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/52864", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuslain mukaan tilintarkastajan tulee tarkastaa yhteis\u00f6n kirjanpito, tilinp\u00e4\u00e4t\u00f6s ja hallinto. Hallinnon asema lains\u00e4\u00e4d\u00e4nn\u00f6llisen\u00e4 tilintarkastuksen kohteena on t\u00e4ll\u00e4 hetkell\u00e4 selvityksen alla. Hallinnon tarkastusta ja sen sis\u00e4lt\u00f6\u00e4 ei ole m\u00e4\u00e4ritelty alan normistossa tarkasti. T\u00e4m\u00e4n tutkimuksen tavoitteena oli tutkia, millaisia k\u00e4sityksi\u00e4 auktorisoiduilla tilintarkastajilla on hallinnon tarkastamisesta pieniss\u00e4 ja keskisuurissa osakeyhti\u00f6iss\u00e4, mik\u00e4 on sen merkitys osana tilintarkastusprosessia n\u00e4iss\u00e4 yhti\u00f6iss\u00e4 sek\u00e4 kuinka hallinnon poistaminen tilintarkastuksen kohteista vaikuttaisi tilintarkastajien k\u00e4yt\u00e4nn\u00f6n ty\u00f6h\u00f6n.\n\nTutkimus toteutettiin kvalitatiivisesti. Aineisto koostui kuudesta teemahaastattelusta, joissa haastateltiin auktorisoituja tilintarkastajia, jotka eiv\u00e4t ty\u00f6skennelleet Big Four -tilintarkastusyhteis\u00f6iss\u00e4. Tutkimuksen teoreettinen viitekehys muodostui kolmesta tilintarkastuksen tutkimuksessa suositusta teoriasta sek\u00e4 ajantasaisesta lains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4 ja tilintarkastuksen normistosta.\n\nTutkimuksen avulla on mahdollista muodostaa kattava kokonaiskuva hallinnon tarkastuksesta pieniss\u00e4 ja keskisuurissa osakeyhti\u00f6iss\u00e4. Hallinnon tarkastuksen sis\u00e4lt\u00f6 ja laajuus vaihtelivat jonkin verran tilintarkastajasta ja toimeksiannosta riippuen. Sit\u00e4 ei koettu selke\u00e4sti erillisen\u00e4 tarkastuksen osa-alueena ja sen m\u00e4\u00e4ritteleminen oli paikoin haastavaa. Ennen kaikkea se n\u00e4htiin yhteis\u00f6n vastuuvelvollisten toimien laillisuusvalvontana, mutta my\u00f6s yhteis\u00f6n tilinp\u00e4\u00e4t\u00f6ksen oikeellisuudesta varmentumisena ja tarvittaessa asiakkaan neuvontana. Hallinnon tarkastus koettiin hyvin t\u00e4rke\u00e4n\u00e4 osana tilintarkastusta, jotta tilintarkastaja pystyi arvioimaan tilintarkastuslain m\u00e4\u00e4r\u00e4\u00e4m\u00e4\u00e4 huomautusvelvollisuutta sek\u00e4 varmentumaan tilinp\u00e4\u00e4t\u00f6ksen antamasta oikeasta ja riitt\u00e4v\u00e4st\u00e4 kuvasta, mutta toisaalta sen n\u00e4htiin my\u00f6s hy\u00f6dytt\u00e4v\u00e4n asiakasta. Tilintarkastajien n\u00e4kemyksen mukaan hallinnon poistamisella tilintarkastuksen kohteista ei olisi merkitt\u00e4v\u00e4\u00e4 k\u00e4yt\u00e4nn\u00f6n vaikutusta tilintarkastajan ty\u00f6h\u00f6n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Samu Kallioinen (saalkall) on 2017-01-25 21:05:22.755272. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-01-25T21:05:23Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201701251272.pdf: 627087 bytes, checksum: 7374021cf1255832c438c189e6ce1dd8 (MD5)\nlicense.html: 4823 bytes, checksum: 74a11c9cad5265fa9931e9f522ce1733 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-01-25T21:05:23Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201701251272.pdf: 627087 bytes, checksum: 7374021cf1255832c438c189e6ce1dd8 (MD5)\nlicense.html: 4823 bytes, checksum: 74a11c9cad5265fa9931e9f522ce1733 (MD5)\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (86 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "hallinnon tarkastus", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "pk-yritys", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastuslaki", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "hallinto", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Hallinnon tarkastus pieniss\u00e4 ja keskisuurissa osakeyhti\u00f6iss\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201701251272", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": 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