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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Karttunen, Ollimatti", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-05-08T05:42:31Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-05-08T05:42:31Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/63767", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Auktorisoidulla tilintarkastajalla on merkitt\u00e4v\u00e4 rooli suomalaisessa yhteiskunnassa. T\u00e4st\u00e4 huolimatta tilintarkastajien auktorisointia, osaamisvaatimuksia ja \netenkin tutkintokokeita on k\u00e4sitelty harvoin laskentatoimen tutkimuksissa. \nT\u00e4m\u00e4n tutkimuksen tarkoituksena on tarkastella tilintarkastajan ammattitaidon teoreettista viitekehyst\u00e4 KHT-tutkintokokeen n\u00e4k\u00f6kulmasta. Aikaisemman tutkimuksen pohjalta rakennettu ammattitaidon viitekehys koostuu tiedoista, kokemuksesta ja henkil\u00f6kohtaisista ominaisuuksista. T\u00e4ss\u00e4 tutkimuksessa keskityttiin p\u00e4\u00e4asiallisesti viitekehyksen tiedolliseen ulottuvuuteen. \nTutkimus on eritt\u00e4in ajankohtainen, koska tilintarkastaluokat ja -tutkinnot \nmuuttuivat tilintarkastuslain (1141/2015) muutoksessa. Tutkimuksen ajankohtaisuutta lis\u00e4\u00e4 my\u00f6s julkinen keskustelu tilintarkastusrajojen nostamisesta \nSuomessa. \nTutkimus toteutettiin monimenetelm\u00e4tutkimuksena. Tutkimuksessa haastateltiin kahta tilintarkastajaa ja KHT-tutkintokoetta j\u00e4rjest\u00e4v\u00e4n tutkintolautakunnan puheenjohtajaa. T\u00e4m\u00e4n lis\u00e4ksi vuosien 2015\u20132017 tutkintokokeista \nlaadittiin sis\u00e4ll\u00f6nanalyysi, jonka perusteella tutkintokokeen sis\u00e4lt\u00f6 saatiin luokiteltua analysoitavaan muotoon. \nTutkimustulokset antoivat hyv\u00e4n yleiskuvan KHT-tutkintokokeen sis\u00e4ll\u00f6st\u00e4. Haastatteluissa esille nousseet olennaisuuden hahmottaminen, priorisointi ja kriittinen ajattelukyky n\u00e4kyiv\u00e4t selke\u00e4sti KHT-tutkintokokeessa. Tutkintokoe testaa monipuolisesti taloushallinnon eri osa-alueita painottaen kuitenkin kansainv\u00e4listen tilinp\u00e4\u00e4t\u00f6s- ja kirjanpitostandardien tuntemista. Ajankohtaisuus n\u00e4kyi KHT-tutkintokokeissa, mutta ajankohtaisuuden teemaa merkitt\u00e4v\u00e4mp\u00e4\u00e4 oli tutkintokokeen rungon pysyvyys tarkastelujakson aikana. \nTutkintokokeen ulkoisessa rakenteessa tapahtui muutos tilintarkastuslain \nmuutoksen vuoksi, mutta sis\u00e4lt\u00f6 pysyi tarkastelujakson aikana olennaisilta \nosin muuttumattomana. T\u00e4m\u00e4 voi johtua tilintarkastajan osaamisalueen laajuudesta, jossa suurenkaan yksitt\u00e4isen muutoksen merkitys ei ole kokonaisuuden kannalta olennainen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-05-08T05:42:30Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-05-08T05:42:31Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "82", "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": "tilintarkastajatutkinto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "KHT-tutkinto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "KHT-tutkintokoekysymykset tilintarkastajan ammattitaidon kuvaajana vuosina 2015-2017", "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-201905082439", "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": "ammattitaito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastajat", "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": "tilintarkastuslaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentatoimi", "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": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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