| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Lindfelt, Suvi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-02-09T07:29:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-02-09T07:29:48Z", "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/123456789/74051", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa k\u00e4sitell\u00e4\u00e4n Suomessa mahdollisesti k\u00e4ytt\u00f6\u00f6n otettavaa yleisluonteista tarkastusta ja sen laadunvalvontaa. Tutkielman tavoitteena on lis\u00e4t\u00e4 ymm\u00e4rryst\u00e4 siit\u00e4, mink\u00e4laista laadunvalvonnan tulisi olla ISRE 2400 -standardin mukaisessa yleisluonteisessa tarkastuksessa ottaen huomioon toimeksiannon kevyemm\u00e4n luonteen. Lis\u00e4ksi tutkielma lis\u00e4\u00e4 ymm\u00e4rryst\u00e4 siit\u00e4, mink\u00e4laista on yleisluonteisen tarkastuksen laatu.\n\tAihetta l\u00e4hestyt\u00e4\u00e4n jakamalla teoreettinen viitekehys kahteen osioon. Ensimm\u00e4isess\u00e4 osiossa tutustutaan yleisluonteiseen tarkastukseen ja verrataan sit\u00e4 tilintarkastukseen. Kappaleessa kuvataan, mill\u00e4 tavoin yleisluonteisen tarkastuksen k\u00e4ytt\u00f6\u00f6notto on sujunut Suomen verrokkimaissa Tanskassa ja Virossa. Toisen teoriaosion avulla kuvataan tilintarkastuksen ja yleisluonteisen tarkastuksen laatua sek\u00e4 sis\u00e4ist\u00e4 ja ulkoista laadunvalvontaa. Kappaleessa kuvataan t\u00e4m\u00e4nhetkist\u00e4 tilintarkastuksen laadunvalvontaprosessia, jonka j\u00e4rjest\u00e4minen on Patentti- ja rekisterihallituksen vastuulla.\nTutkimus tapahtui kvalitatiivista menetelm\u00e4\u00e4 k\u00e4ytt\u00e4en ja haastatteluun osallistui kuusi tilintarkastajaa sek\u00e4 kaksi asiantuntijaa Suomen Tilintarkastajat ry:st\u00e4. Tuloksena havaittiin, ett\u00e4 yleisluonteisen tarkastuksen laatu ei juuri poikkea tilintarkastuksen laadusta, sill\u00e4 l\u00e4ht\u00f6kohtaisesti molemmissa laatu tarkoittaa sit\u00e4, ett\u00e4 tarkastus suoritetaan viitekehyksen eli standardin mukaisesti. T\u00e4t\u00e4 hy\u00f6dynt\u00e4en tutkielman johtop\u00e4\u00e4t\u00f6ksen\u00e4 esitett\u00e4\u00e4n ehdotus, mink\u00e4laista laadunvalvonta voisi tulevaisuudessa olla yleisluonteisen tarkastuksen osalta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-02-09T07:29:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-02-09T07:29:48Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "66", "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": "yleisluonteinen tarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ISRE 2400", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "yleisluonteisen tarkastuksen laatu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Yleisluonteisen tarkastuksen laadunvalvonta", "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-202102091493", "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": "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.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"}]
|