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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Lampinen, Samu", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-11-23T16:43:10Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-11-23T16:43:10Z", "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:1802416", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/55997", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuslains\u00e4\u00e4d\u00e4nn\u00f6ss\u00e4mme tapahtui merkitt\u00e4v\u00e4 muutos vuonna 2016. Merkitt\u00e4vimm\u00e4t muutokset koskivat tilintarkastajien hyv\u00e4ksymist\u00e4, valvontaa, tilintarkastusraportointi, tilintarkastajien tarjoamien palvelujen rajoituksia ja tilintarkastusvelvollisuuden rajoja. T\u00e4m\u00e4n tutkimuksen tavoitteena on tutkia auktorisoitujen tilintarkastajien kokemuksia ja n\u00e4kemyksi\u00e4 erityisesti tilintarkastusraportoinnissa tapahtuneista muutoksista.\r\nUudistuneen raportointik\u00e4yt\u00e4nn\u00f6n lis\u00e4ksi t\u00e4m\u00e4 tutkimus kohdistuu tilintarkastajien\r\nk\u00e4sityksiin raportoinnin kehitt\u00e4mistarpeista.\r\nTutkimus toteutettiin kvalitatiivisena tutkimuksena, jonka aineisto koostui viidest\u00e4\r\nhaastattelusta. Haastattelut toteutettiin teemahaastatteluina, joissa haastateltiin KHT\u2013tilintarkastajia. T\u00e4m\u00e4n tutkimuksen teoreettisena viitekehyksen\u00e4 toimivat lakimuutoksen\r\nvalmisteludokumentit, tilintarkastuslains\u00e4\u00e4d\u00e4nt\u00f6, -normisto ja tilintarkastuksen k\u00e4yt\u00e4nt\u00f6\u00e4\r\nkoskeva teoria.\r\nT\u00e4st\u00e4 tutkimuksesta on mahdollista muodostaa k\u00e4sitys KHT\u2013tilintarkastajien kokemuksista\r\nja n\u00e4kemyksist\u00e4 muuttuneesta tilintarkastusraportoinnista. Ennen lains\u00e4\u00e4d\u00e4nn\u00f6n\r\nmuutosta uskottiin, ett\u00e4 tilintarkastajien ty\u00f6m\u00e4\u00e4r\u00e4 ja vastuut tulisivat lis\u00e4\u00e4ntym\u00e4\u00e4n\r\nmerkitt\u00e4v\u00e4sti. Lains\u00e4\u00e4t\u00e4jien tavoitteena oli muuttaa tilintarkastuskertomukset informatiivisemmiksi\r\nja samalla madaltaa kynnyst\u00e4 mukautetun tilintarkastuskertomuksen antamiselle.\r\nTutkimuksen tulosten perusteella tilintarkastajien ty\u00f6m\u00e4\u00e4r\u00e4 ei kuitenkaan ole merkitt\u00e4v\u00e4sti\r\nlis\u00e4\u00e4ntynyt uusien raportointivastuiden my\u00f6t\u00e4. My\u00f6sk\u00e4\u00e4n vastuiden ei ole koettu\r\njuuri lis\u00e4\u00e4ntyneen. Haastateltujen tilintarkastajien n\u00e4kemysten mukaan tilintarkastuskertomusten\r\ninformatiivisuuden lis\u00e4\u00e4miseen liittyv\u00e4 tavoite on onnistuttu saavuttamaan.\r\nVastaavasti mukautettua tilintarkastuskertomusta ei tilintarkastajien mukaan ole\r\nmuuttuneen lains\u00e4\u00e4d\u00e4nn\u00f6n seurauksenakaan helpompaa antaa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Samu Lampinen (sajupela) on 2017-11-23 16:43:09.288013. 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 2017-11-23T16:43:10Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711234356.pdf: 869448 bytes, checksum: 7839626fa5e7ddbe72397d915a5f9c84 (MD5)\r\nlicense.html: 4825 bytes, checksum: 030afaea4377e05da9ced52406d58372 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-11-23T16:43:10Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711234356.pdf: 869448 bytes, checksum: 7839626fa5e7ddbe72397d915a5f9c84 (MD5)\r\nlicense.html: 4825 bytes, checksum: 030afaea4377e05da9ced52406d58372 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (56 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": "tilintarkastuslains\u00e4\u00e4d\u00e4nt\u00f6", "language": "fi", "element": "subject", "qualifier": "other", 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