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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Pihala, Satu", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-06-14T10:45:53Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-06-14T10:45:53Z", "language": "", "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:1703981", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/54491", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuksen kansainv\u00e4lisen s\u00e4\u00e4ntely-ymp\u00e4rist\u00f6n kehitys ja harmonisointi on nostanut kansainv\u00e4listen tilintarkastusstandardien, ISA-standardien merkityst\u00e4. Niiden k\u00e4ytt\u00f6\u00e4 velvoitetaan osana hyv\u00e4\u00e4 tilintarkastustapaa my\u00f6s pienyritysten tilintarkastuksissa Suomessa. Standardit on kehitetty suurten yritysten tilintarkastuksen s\u00e4\u00e4ntely\u00e4 varten, mik\u00e4 asettaa niiden noudattamiselle pienyritysten tilintarkastuksessa haasteita.\r\n\r\nT\u00e4m\u00e4n tutkimuksen tavoitteena oli selvitt\u00e4\u00e4 ISA-standardien vaikutuksia pienyritysten tilintarkastusk\u00e4yt\u00e4nt\u00f6ihin kotimaassa. Lis\u00e4ksi haluttiin selvitt\u00e4\u00e4, miten tilintarkastajat suhtautuvat vaihtoehtoisiin s\u00e4\u00e4ntelyratkaisuihin, kuten pienyritysten standardiluonnokseen sek\u00e4, miten tilintarkastajat n\u00e4kev\u00e4t alan s\u00e4\u00e4ntelyn kehittyv\u00e4n jatkossa. Tutkimus on kvalitatiivinen ja siin\u00e4 k\u00e4ytettiin toiminta-analyyttista tutkimusotetta. Empiirinen aineisto ker\u00e4ttiin teemahaastatteluilla. Tavoitteiden saavuttamiseksi haastateltiin viitt\u00e4 tilintarkastajaa, joilla on kokemusta pienyritysten tilintarkastuksesta.\r\n\r\nTutkimustuloksista oli havaittavissa, ett\u00e4 tilintarkastajat kokivat noudattavansa ISA-standardeja pienyritysten tilintarkastuksissa. N\u00e4kemykset siit\u00e4, millainen dokumentointi ja ty\u00f6tavat ovat riitt\u00e4vi\u00e4 standardien vaatimusten t\u00e4ytt\u00e4miseksi, vaihtelivat. ISA-standardit koettiin l\u00e4ht\u00f6kohtaisesti hyv\u00e4n\u00e4 ja laatua parantavana asiana, vaikka osaa standardeihin liittyvist\u00e4 vaatimuksista pidettiin soveltumattomina kotimaisten pienyritysten tilintarkastukseen. Mahdollisilta uusilta s\u00e4\u00e4ntelyratkaisuilta toivottiin aitoa yksinkertaistamista ja selkeytt\u00e4. Tutkimuksen perusteella tilintarkastusalan s\u00e4\u00e4ntely on tiukentunut ja sen n\u00e4hd\u00e4\u00e4n tiukentuvan jatkossakin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Satu Pihala (sapavanh) on 2017-06-14 10:45:53.496987. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =False]", "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 2017-06-14T10:45:53Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201706142864.pdf: 523602 bytes, checksum: d79ee659b06621a1f17a0a8b9d5d3ac2 (MD5)\r\nlicense.html: 1173 bytes, checksum: ad2b3bcbdc78ca12b714bf79b91352ef (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-06-14T10:45:53Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201706142864.pdf: 523602 bytes, checksum: d79ee659b06621a1f17a0a8b9d5d3ac2 (MD5)\r\nlicense.html: 1173 bytes, checksum: ad2b3bcbdc78ca12b714bf79b91352ef (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (68 sivua)", "language": null, "element": "format", "qualifier": "extent", "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": "ISA-standardit", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Pienyritysten tilintarkastusta koskeva s\u00e4\u00e4ntely : tilintarkastajien kokemuksia ISA-standardien k\u00e4yt\u00f6st\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.title.alternative", "value": "Tilintarkastajien kokemuksia ISA-standardien k\u00e4yt\u00f6st\u00e4", "language": null, "element": "title", "qualifier": "alternative", "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-201706142864", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-06-14T10:45:54Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienyritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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