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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kauppinen, Keijo", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-06-20T09:50:11Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-06-20T09:50:11Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/58656", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Vuonna 2004 tapahtui yritysten tilinp\u00e4\u00e4t\u00f6sraportoinnissa merkitt\u00e4v\u00e4 mullistus, kun IFRS-tilinp\u00e4\u00e4t\u00f6sstandardi tuli pakolliseksi sovellettavaksi kaikille p\u00f6rssinoteeratuille\ntai yleisen edun kannalta merkitt\u00e4ville yhti\u00f6ille. Samalla t\u00e4m\u00e4 tarkoitti sit\u00e4, ett\u00e4 tilintarkastajien ty\u00f6h\u00f6n t\u00e4ll\u00e4 oli my\u00f6s suuri vaikutus, sill\u00e4 valtavasti kasvaneen tilinp\u00e4\u00e4t\u00f6spaketin my\u00f6t\u00e4 rinnalle tuli my\u00f6s tilintarkastajan konsultatiivisen roolin kasvava merkitys asiakastoimeksiannoissa. T\u00e4m\u00e4n tutkielman tavoitteena on selvitt\u00e4\u00e4, miten IFRS-tilinp\u00e4\u00e4t\u00f6sstandardin ensik\u00e4ytt\u00f6\u00f6notto asiakasyrityksess\u00e4 vaikuttaa tilintarkastustoimeksiantoon; millaista vuoropuhelua tilintarkastaja k\u00e4y asiakkaan kanssa ja miten t\u00e4m\u00e4 lopulta vaikuttaa toimeksiannon suunnitteluun ja toteuttamiseen. \nTutkimuskysymyksen luonteesta johtuen, kvalitatiivinen tutkimus todettiin asianmukaiseksi t\u00e4lle tutkimukselle. Empiirinen aineisto ker\u00e4ttiin haastattelemalla viitt\u00e4 KHT-tilintarkastajaa jotka ty\u00f6skentelev\u00e4t Big Four \u2013\ntilintarkastusyhteis\u00f6iss\u00e4. Parhaassa tapauksessa haastateltavat tilintarkastajat\novat toimineet tarkastusteht\u00e4viss\u00e4 my\u00f6s ennen IFRS:n tuloa jolloin he pystyv\u00e4t\nantamaan n\u00e4k\u00f6kulmia IFRS:\u00e4\u00e4 edelt\u00e4v\u00e4st\u00e4 ajasta. Tutkielman teoriaosuus pohjautuu\nlains\u00e4\u00e4d\u00e4nt\u00f6\u00f6n painottuen suomalaisen kirjanpitolain (FAS) ja kansainv\u00e4lisen\ntilinp\u00e4\u00e4t\u00f6sstandardin IFRS:n lis\u00e4ksi kansainv\u00e4liseen tilintarkastusstandardiin ISA:an. Lis\u00e4ksi ISA:an pohjautuen teoriaosa sis\u00e4lt\u00e4\u00e4 tilintarkastusteoriaa, jossa k\u00e4yd\u00e4\u00e4n l\u00e4pi itse tilintarkastusprosessia ja sen keskeisi\u00e4 k\u00e4sitteit\u00e4. N\u00e4iden avulla saatuja tutkimustuloksia pystyt\u00e4\u00e4n peilaamaan vallitseviin k\u00e4yt\u00e4nt\u00f6ihin. \nTutkimuksen tuloksena esiin nousi yhtenevi\u00e4 kokemuksia haasteellisimmista IFRS-standardeista ja tilinp\u00e4\u00e4t\u00f6serist\u00e4. N\u00e4iden johdosta erityisasiantuntijoiden tarve tilintarkastustoimeksiannoissa on kasvanut. Tilintarkastusty\u00f6h\u00f6n siirtyminen FAS-raportoinnista IFRS:\u00e4\u00e4n vaikuttaa tilintarkastajan konsultatiivisen roolin kasvuna, erityisasiantuntijoiden tarpeena tarkastustiimeiss\u00e4 sek\u00e4 huomattavasti kasvavana ty\u00f6m\u00e4\u00e4r\u00e4n\u00e4 sek\u00e4 lopulta tilintarkastuskuluina.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-06-20T09:50:11Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-06-20T09:50:11Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "62", "language": "", "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": "FAS", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastusyhteis\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "olennaisuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastusriski", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IFRS-tilinp\u00e4\u00e4t\u00f6sstandardin k\u00e4ytt\u00f6\u00f6noton vaikutus tilintarkastustoimeksiantoon", "language": "", "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-201806203287", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s 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.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "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": "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": "openAccess", "language": null, "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": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpitolaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastuslaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": 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