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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Joronen, Elmeri", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-10-21T05:38:57Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-10-21T05:38:57Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/72278", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tilintarkastuksen ulkoinen laadunvalvonta on tilintarkastusalaa puhuttava ja\najankohtainen aihe. Tilintarkastuksen ulkoinen laadunvalvonta on siirtynyt\nPatentti- ja rekisterihallituksen alaisuuteen vuonna 2016, jonka yhteydess\u00e4\ntilintarkastajien valvontaa ja vaatimuksia on kiristetty. Aiempaa tutkimusta\ntilintarkastuksen ulkoisesta laadunvalvonnasta Suomessa on tehty painottuen\npieniin ja keskisuuriin tilintarkastusyhteis\u00f6ihin liittyen. Tutkielma keskittyy\nkartoittamaan tilintarkastajien kokemuksia ja kehitysehdotuksia ulkoiseen\nlaadunvalvontaan liittyen suuressa tilintarkastusyhteis\u00f6ss\u00e4.\nTutkielman teoreettinen viitekehys sis\u00e4lt\u00e4\u00e4 kaksi osiota, joista\nensimm\u00e4inen k\u00e4sittelee p\u00e4\u00e4osin kansainv\u00e4lisi\u00e4 malleja ja viitekehyksi\u00e4 , sek\u00e4\nstandardeja tilintarkastuksen laadulle. Toinen osa k\u00e4sittelee tarkemmin\nSuomalaista tilintarkastuksen laadunvalvontaa.\nMenetelm\u00e4lt\u00e4\u00e4n tutkimus on laadullinen ja aineistona toimivat\nteoriaosuuden pohjalta laaditut teemahaastattelut. Haastattelut litteroitiin\nmahdollisimman nopeasti haastatteluiden j\u00e4lkeen, mink\u00e4 j\u00e4lkeen niit\u00e4\nk\u00e4siteltiin sis\u00e4ll\u00f6nanalyysin avulla.\nTilintarkastuksen laadulle ei ole yksiselitteist\u00e4 ja yleisesti hyv\u00e4ksytty\u00e4\nja kaiken kattavaa mallia, joka nousi esille haastatteluissa, sek\u00e4 osaltaan\nteoriaosuudessa esitellyiss\u00e4 viitekehyksiss\u00e4 ja malleissa. Korkealaatuisen\ntilintarkastuksen m\u00e4\u00e4ritelm\u00e4n l\u00f6yhyys luo ongelmia laadunvalvonnan\nkannalta, sill\u00e4 tilintarkastajat eiv\u00e4t koe ulkoisen laadunvalvonnan ja sen\nvaatimusten t\u00e4ysin kohtaavan k\u00e4yt\u00e4nn\u00f6n tilintarkastusty\u00f6n kanssa.\nYhteenvetona todettakoon, ett\u00e4 Patentti- ja rekisterihallituksen\ntilintarkastuksen ulkoinen laadunvalvonta koettiin p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti\nnegatiivisena, sek\u00e4 tilintarkastusty\u00f6t\u00e4 ja etenkin kannattavuutta haittaavana,\nsek\u00e4 ylim\u00e4\u00e4r\u00e4ist\u00e4 stressi\u00e4 aiheuttavana. Tilintarkastajien haastatteluiden\npohjalta esille nousi kehitysehdotuksia- ja toiveita esimerkiksi tiiviimm\u00e4lle\nyhteisty\u00f6lle, konsultoivammalle laadunvalvonnalle, sek\u00e4 nykyist\u00e4\navoimemmalle vaatimuksista tiedottamiselle. Pitk\u00e4ll\u00e4 t\u00e4ht\u00e4imell\u00e4 nykyisen\ntilanteen pel\u00e4t\u00e4\u00e4n pahimmillaan vaikuttavan negatiivisesti tilintarkastusalan\nkannattavuuteen ja houkuttelevuuteen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-10-21T05:38:57Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-10-21T05:38:57Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "59", "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": "PRH", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastuksen ulkoinen laadunvalvonta Suomessa : tilintarkastajien kokemuksia ja kehitysehdotuksia", "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-202010216334", "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": "tilintarkastus", "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": "laadunvalvonta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laatu", "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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