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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "S\u00e4yrinen, Antero", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-09-08T05:20:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-09-08T05:20:48Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/88976", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "IAASB (International Auditing and Assurance Standards Board) julkaisi vuonna 2015 ISA 701 -standardin, jonka mukaan kaikkien julkisen kaupank\u00e4ynnin kohteena olevien yritysten 15.12.2016 ja sen j\u00e4lkeen p\u00e4\u00e4ttyvi\u00e4 tilikausia koskevilla tilintarkastuskertomuksilla tuli erillisen\u00e4 raporttisegmenttin\u00e4 raportoida tilintarkastuksen kannalta keskeisist\u00e4 seikoista, eli niin sanotuista KAM-seikoista (Key Audit Matter). Tarkastuksen kannalta keskeiset seikat ovat usein kirjanpidollisia asioita, joihin sis\u00e4ltyy tilintarkastajan ammatillisen harkinnan mukaan korkea riski, merkitt\u00e4v\u00e4 m\u00e4\u00e4r\u00e4 johdon arviota ja harkintaa ja jonka rahallinen vaikutus tilinp\u00e4\u00e4t\u00f6skokonaisuuteen on merkitt\u00e4v\u00e4.\nT\u00e4ss\u00e4 pro gradu -ty\u00f6ss\u00e4 tutkitaan muutoksia KAM-seikoissa suomalaisissa p\u00f6rssiyrityksiss\u00e4 niiss\u00e4 tilanteissa, kun yhti\u00f6t ovat aikav\u00e4lill\u00e4 2016\u20142022 kohdanneet tilintarkastajarotaatioita. Tilintarkastajarotaatiolla tarkoitetaan tilannetta, jossa kohdeyhti\u00f6 joko vapaaehtoisesti tai m\u00e4\u00e4r\u00e4aikojen t\u00e4ytytty\u00e4 pakottavasti vaihtaa tilintarkastusyhteis\u00f6\u00e4 ja samalla p\u00e4\u00e4vastuullista tilintarkastajaa. N\u00e4it\u00e4 tapauksia p\u00e4\u00e4luvussa 4 esitellyt rajaukset huomioon ottaen havaittiin yhteens\u00e4 50 kappaletta. Tilintarkastuskertomuksia ja tarvittaessa vuosikertomusinformaatiota verrattiin kussakin yhti\u00f6ss\u00e4 rotaatiota edelt\u00e4v\u00e4lt\u00e4 vuodelta rotaation j\u00e4lkeiselle vuodelle. Muutoksia rajattiin niin, ett\u00e4 osa muutoksista kategorisoitiin markkinavetoisiksi muutoksiksi ja loput rotaatiovetoisiksi muutoksiksi, ja n\u00e4ist\u00e4 j\u00e4lkimm\u00e4iset olivat keskeisen\u00e4 mielenkiinnon kohteena.\nTutkimus toteutettiin sis\u00e4ll\u00f6n erittelyll\u00e4, jota limitettiin my\u00f6s sis\u00e4ll\u00f6nanalyysin kanssa. Kaikista havaituista KAM-seikoista ja niiden muutoksista kasat-tiin yksi yhten\u00e4inen aineisto, jota analysoitiin ja josta tehtiin johtop\u00e4\u00e4t\u00f6kset.\nTulosten mukaan tilintarkastajarotaatiolla vaikuttaisi olevan melko v\u00e4h\u00e4n vaikutusta raportoitujen KAM-seikkojen lukum\u00e4\u00e4r\u00e4\u00e4n tai sis\u00e4lt\u00f6\u00f6n. Tulokset ovat linjassa aikaisemman akateemisen kirjallisuuden kanssa, joskin Suomen kontekstissa KAM-raportointia vaikuttaisi olevan tutkittu suhteellisen v\u00e4h\u00e4n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-09-08T05:20:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-09-08T05:20:48Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "129", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastajarotaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "KAM-raportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Key Audit Matter", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tarkastuksen kannalta keskeinen seikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Monipuolistaako tilintarkastajarotaatio ISA 701:n mukaista KAM-raportointia? : havaintoja suomalaisista p\u00f6rssiyrityksist\u00e4 2016-2022", "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-202309085004", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "p\u00f6rssiyhti\u00f6t", "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": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastuskertomukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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