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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kuhanen, Maija", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Koukkula, Iida", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-02-29T06:03:17Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-02-29T06:03:17Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/93743", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Asunto-osakeyhti\u00f6 on osakeyhti\u00f6n erityismuoto, jonka tilintarkastuksen erityispiirteet muodostuvat muun muassa lains\u00e4\u00e4d\u00e4nn\u00f6n, omistuspohjan sek\u00e4 hallinnon tarkastuksen eroista muihin yhti\u00f6muotoihin. Tilinp\u00e4\u00e4t\u00f6ksen tietojen varmentamiseksi asunto-osakeyhti\u00f6iss\u00e4 suoritetaan toiminnantarkastus tai lakis\u00e4\u00e4teinen tilintarkastus. Lains\u00e4\u00e4d\u00e4nt\u00f6 ja tilintarkastusriski ohjaavat tilintarkastusprosessia, jossa tilintarkastusriskin hallinta on keskeinen osa tilintarkastajan ty\u00f6t\u00e4. Muuttuvassa toimintaymp\u00e4rist\u00f6ss\u00e4, esimerkiksi lainanhoitokulujen kasvun my\u00f6t\u00e4, toiminnan ja tilintarkastuksen riskit voivat muuttua, jolloin tilintarkastukselta voidaan vaatia valveutuneempaa arviointikyky\u00e4 ja riskitietoisempaa tarkastusn\u00e4k\u00f6kulmaa. T\u00e4m\u00e4n tutkimuksen tavoitteena oli tarkastella tilintarkastajien n\u00e4kemyksi\u00e4 tilintarkastusriskist\u00e4 asunto osakeyhti\u00f6iss\u00e4. Tutkimus toteutettiin kvalitatiivisin menetelmin ja empiirinen osa on toteutettu teemahaastatteluin. Aineisto koostui kahdeksan suomalaisen asunto-osakeyhti\u00f6it\u00e4 tarkastavan tilintarkastajan haastatteluista. Aineiston analysointi suoritettiin sis\u00e4ll\u00f6nanalyysin\u00e4. Tutkimuksen teoreettisessa viitekehyksess\u00e4 on esitelty asunto osakeyhti\u00f6n toimintamallia alan kirjallisuuden ja normiston avulla, sek\u00e4 hallinnon tarkastusta tilintarkastuksen odotuskuilua ja agenttiteoriaa hy\u00f6dynt\u00e4en. Toinen teoreettinen kokonaisuus rakentui tilintarkastuksen riskimallille ja tilintarkastusprosessin riskienhallinnalle. Tutkimusten tulosten mukaan tilintarkastuksen riskimallia ei k\u00e4ytetty tilintarkastusriskin arvioinnissa asunto-osakeyhti\u00f6iss\u00e4. Mallin osatekij\u00f6iden piirteet n\u00e4kyiv\u00e4t siit\u00e4 huolimatta tilintarkastajien tarkastusty\u00f6ss\u00e4. Asunto-osakeyhti\u00f6iden tilintarkastajien mukaan, asunto osakeyhti\u00f6iss\u00e4 on olennaista huomioida yhti\u00f6muodon erityispiirteet ja soveltaa riskien arviointia niihin. Riskien hallitsemisessa tulisi huomioida osakkeenomistajien yhdenvertaisuuden toteutuminen ja is\u00e4nn\u00f6itsij\u00e4n tason arvioiminen. T\u00e4m\u00e4 havainto tukee aikaisempia asunto osakeyhti\u00f6iden tutkimuksia ja tarkentaa, miten olennainen riski k\u00e4sitet\u00e4\u00e4n asunto-osakeyhti\u00f6iden tilintarkastuksessa. Tilintarkastajien mukaan asunto-osakeyhti\u00f6iden maksukykyyn ja toiminnan jatkuvuuden arviointiin tulee kiinnitt\u00e4\u00e4 jatkossa kuitenkin entist\u00e4 tarkempaa huomiota.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2024-02-29T06:03:17Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-02-29T06:03:17Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "96", "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": "tilintarkastusriski", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintekovelvollisuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "hallinnon tarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastusriski asunto-osakeyhti\u00f6iss\u00e4", "language": null, "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-202402292215", "language": null, "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.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "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": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yhdenvertaisuus", "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": "asunto-osakeyhti\u00f6t", "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"}]
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