| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kajuutti, Iida", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-10-21T05:37:04Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-10-21T05:37:04Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/83613", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Liikevaihto on yksi tuloslaskelman erist\u00e4, jolla on vaikutusta moniin eri seikkoihin, kuten tunnuslukuihin, yhti\u00f6n velvollisuuteen valita tilintarkastaja sek\u00e4 yhti\u00f6n kokoluokkaan. Viime vuosina my\u00f6s Patentti- ja rekisterihallitus (PRH) on kiinnitt\u00e4nyt huomiota laaduntarkastuksissaan liikevaihdon tarkastamiseen ja tehnyt laaduntarkastuksissaan havaintoja, jotka osoittavat, ett\u00e4 k\u00e4yt\u00e4nteet tarkastaa liikevaihtoa voivat vaihdella. Aiemmissa tutkimuksissa on kartoitettu v\u00e4h\u00e4n liikevaihdon tarkastamiseen liittyvi\u00e4 tekij\u00f6it\u00e4 sek\u00e4 mahdollisia syit\u00e4 tarkastuksen haastavuudelle. T\u00e4ss\u00e4 tutkielmassa tavoitteena on kartoittaa liikevaihdon tarkastamiseen vaikuttavia tekij\u00f6it\u00e4 sek\u00e4 muodostaa k\u00e4sitys tarkastamiseen liittyvist\u00e4 ongelmakohdista ja k\u00e4ytett\u00e4vist\u00e4 tarkastustoimenpiteist\u00e4. \n\nTeoreettisessa viitekehyksess\u00e4 k\u00e4sitell\u00e4\u00e4n tilintarkastusta agenttiteorian n\u00e4k\u00f6kulmasta, tilintarkastukseen liittyv\u00e4\u00e4 s\u00e4\u00e4ntely\u00e4 sek\u00e4 tilintarkastukseen liittyvi\u00e4 periaatteita. Lis\u00e4ksi teoreettisessa viitekehyksess\u00e4 keskityt\u00e4\u00e4n liikevaihdon tarkastamista koskevaan tarkastusty\u00f6h\u00f6n. Tutkielmassa k\u00e4ytetty tutkimusmenetelm\u00e4 on kvalitatiivinen ja aineisto on ker\u00e4tty teemahaastatteluin. Aineiston analysointiin on k\u00e4ytetty aineistol\u00e4ht\u00f6ist\u00e4 sis\u00e4ll\u00f6nanalyysi\u00e4. \n\nTulokset osoittivat, ett\u00e4 liikevaihdon tarkastus koettiin merkitykselliseksi. Liikevaihtoon n\u00e4htiin liittyv\u00e4n riski\u00e4 tilintarkastuksen kannalta sek\u00e4 mahdollisuus virheellisyydelle. K\u00e4sitykset liikevaihdon tarkastuksen haastavuudesta vaihtelivat. Liikevaihto koettiin suhteellisen ty\u00f6l\u00e4\u00e4ksi tarkastettavaksi verrattuna muihin tilinp\u00e4\u00e4t\u00f6ksen eriin. Liikevaihdon tarkastukseen vaikuttavina tekij\u00f6in\u00e4 tuloksissa nousi esille asiakkaaseen liittyvi\u00e4 tekij\u00f6it\u00e4, tilintarkastajaan ja tarkastusty\u00f6h\u00f6n liittyvi\u00e4 tekij\u00f6it\u00e4 sek\u00e4 valvontaan ja ohjeistukseen liittyvi\u00e4 tekij\u00f6it\u00e4. K\u00e4ytett\u00e4v\u00e4t tarkastustoimenpiteet vaihtelivat tilanne- ja asiakaskohtaisesti. Yhti\u00f6iden liikevaihdon tarkastuksissa korostuivat liikevaihdon tarkastaminen perusteisiinsa, kuten sopimuksiin tarkastaminen, t\u00e4ydellisyyden tarkastaminen, saapuneiden suoritusten sek\u00e4 katkon tarkastus.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-10-21T05:37:03Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-10-21T05:37:04Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "70", "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": "tarkastustoimenpiteet", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "riski", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Liikevaihdon tarkastaminen : tilintarkastajien kokemuksia", "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-202210214930", "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": "liikevaihto", "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"}]
|