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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Hannukainen, Ville", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-01-28T06:51:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-01-28T06:51:24Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/73861", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n tutkimuksen tavoitteena on muodostaa kokonaisk\u00e4sitys tekij\u00f6ist\u00e4, joiden perusteella kuntien tilintarkastusta suorittavat tilintarkastajat ja tarkastuksen kohteena olevat kunnat odottavat hyv\u00e4n laadun muodostuvan. Olennaista on tutkia, muodostuuko tilintarkastuksen teht\u00e4viin ja laatuun liittyvist\u00e4 tekij\u00f6ist\u00e4 odotuskuilua osapuolten v\u00e4lill\u00e4. Lis\u00e4ksi tutkimuksessa tutkitaan molempien osapuolten n\u00e4kemyksi\u00e4 laatua parantavista ja huonontavista tekij\u00f6ist\u00e4. Tarkastelun kohteena ovat my\u00f6s kuntien tilintarkastusten tarjouspyynn\u00f6t sek\u00e4 niihin sis\u00e4ltyvien laatukriteerien soveltuvuus osana tilintarkastuksen hyv\u00e4\u00e4 laatua.\n\nTutkimus toteutettiin kvalitatiivisesti haastatellen nelj\u00e4\u00e4 JHT-tilintarkastajaa ja nelj\u00e4\u00e4 kunnan tarkastuslautakunnan puheenjohtajaa tai kaupungin reviisoria. Tutkielman tulosten perusteella osapuolten v\u00e4lill\u00e4 on havaittavissa jonkin verran odotuskuilua. T\u00e4m\u00e4 liittyy keskeisesti siihen, ett\u00e4 tilintarkastajien mielest\u00e4 hyv\u00e4 tarkastuslaatu muodostuu keskeisesti lakis\u00e4\u00e4teisten teht\u00e4vien t\u00e4ytt\u00e4misest\u00e4, kuin taas osassa kunnista teht\u00e4viin odotetaan my\u00f6s kuuluvan jossain m\u00e4\u00e4rin tilintarkastajan toimiminen asiantuntijan roolissa antaen neuvontaa.\n\nTulosten perusteella tilintarkastuksen hyv\u00e4n laadun l\u00e4ht\u00f6kohtana voidaan pit\u00e4\u00e4 lakis\u00e4\u00e4teisten velvoitteiden t\u00e4ytt\u00e4mist\u00e4. Tuloksissa havaittiin monia eri laatua parantavia tekij\u00f6it\u00e4, joista voidaan nostaa merkitt\u00e4vimpin\u00e4 esiin ammattitaidon yll\u00e4pito ja kehitt\u00e4minen, kokemus, asianmukainen raportointi, tiedonjako, koulutus ja perehdytys, tarkastuksen yhdenmukaistaminen, laadunvalvonta ja kommunikaatiotaidot. Laadun riskitekij\u00f6ihin n\u00e4htiin sis\u00e4ltyv\u00e4n esimerkiksi hintakilpailun aiheuttamat riskit ja JHT-tilintarkastajien v\u00e4h\u00e4inen m\u00e4\u00e4r\u00e4 alalla. Tarjouspyynt\u00f6jen osalta kokemuksen koettiin saaneen ylisuuren painoarvon, jonka my\u00f6t\u00e4 uusien tarkastajien on vaikeuksia p\u00e4\u00e4st\u00e4 alalle. Paikan p\u00e4\u00e4ll\u00e4 teht\u00e4v\u00e4n ty\u00f6n osuutta ei pidetty sopivana kriteerin\u00e4 kuvaamaan hyv\u00e4\u00e4 laatua.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-01-28T06:51:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-01-28T06:51:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "85", "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": "odotuskuilu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "N\u00e4kemyksi\u00e4 tilintarkastuksen laatuun liittyvist\u00e4 odotuksista tilintarkastajien ja kuntien v\u00e4lill\u00e4", "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-202101281320", "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": "kilpailuttaminen", "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": "laatu", "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": "kunnat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tarkastuslautakunnat", "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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