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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Hautala, Johanna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-11-30T06:17:01Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-11-30T06:17:01Z", "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/123456789/78824", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Suomalaiseen lakis\u00e4\u00e4teiseen tilintarkastukseen kuuluu hallinnon tarkastuksen suorittaminen. T\u00e4ll\u00f6in tilintarkastuksen laatua arvioitaessa tulee tarkastella my\u00f6s hallinnon tarkastuksen laatua. Kev\u00e4\u00e4ll\u00e4 2021 Suomen Tilintarkastajat ry julkaisi suosituksensa koskien osakeyhti\u00f6iden hallinnon tarkastusta, joten tutkimusaiheena se on t\u00e4ll\u00e4 hetkell\u00e4 ajankohtainen. Hallinnon tarkastuksen suorittamiseen osakeyhti\u00f6iss\u00e4 liittyy haasteita, joilla voidaan katsoa olevan yhteys hallinnon tarkastuksen laatuun. T\u00e4m\u00e4n tutkielman tavoitteena on kartoittaa puolistrukturoiduilla haastatteluilla tilintarkastajien kokemuksia osakeyhti\u00f6iden hallinnon tarkastuksen laadusta.\n\nTutkimustulosten perusteella haasteellista osakeyhti\u00f6iden hallinnon tarkastuksessa on m\u00e4\u00e4ritt\u00e4\u00e4 sen laajuus. Tilintarkastusevidenssi\u00e4 ker\u00e4tess\u00e4 ja havaintojen raportointitavan osalta haasteeksi muodostuu olennaisuuden m\u00e4\u00e4rittely. Yleisesti hallinnon tarkastuksen koetaan edellytt\u00e4v\u00e4n useissa valinnoissa tilintarkastajan ammatillista harkintaa eik\u00e4 sen k\u00e4ytt\u00f6\u00f6n ole tarjolla konkreettisia ohjeistuksia. My\u00f6s asiakas voi toiminnallaan aiheuttaa haasteellisuutta hallinnon tarkastuksen suorittamiseen.\n\nTutkimustulokset osoittavat, ett\u00e4 hallinnon tarkastuksen laatu muodostuu tilintarkastuksen laadun kanssa samankaltaisista asioista. Hallinnon tarkastuksen laatuun keskeisesti vaikuttavia tekij\u00f6it\u00e4 ovat tilintarkastajan ominaisuudet, asiakas ja tilintarkastusalan s\u00e4\u00e4ntely. Hyv\u00e4 hallinnon tarkastuksen laatu syntyy siit\u00e4, ett\u00e4 tilintarkastajalla on k\u00e4yt\u00f6ss\u00e4\u00e4n riitt\u00e4v\u00e4 tilintarkastusevidenssi ja h\u00e4n raportoi tekem\u00e4ns\u00e4 havainnot. Edell\u00e4 mainituissa seikoissa on havaittavissa hallinnon tarkastuksen laadun toteutumisen yhteys tarkastuksessa kohdattaviin haasteisiin. Tilintarkastajat tiedostavat, ett\u00e4 muiden kuin itsens\u00e4 osalta hallinnon tarkastuksen laatua on haastavaa arvioida, mutta he uskovat, ett\u00e4 sen parantamisen ja yll\u00e4pit\u00e4misen eteen ollaan valmiita tekem\u00e4\u00e4n t\u00f6it\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-11-30T06:17:01Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-11-30T06:17:01Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "84", "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": "hallinnon tarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Hallinnon tarkastuksen laatu osakeyhti\u00f6iss\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-202111305829", "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": "laatu", "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": "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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