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  1. 1. Financial or performance auditing? : the role of elected auditors in Swedish municipalities

    University essay from Sektionen för Hälsa och Samhälle

    Author : Mary-Ann Andersson; Nilsson Rebecka; [2011]
    Keywords : Public sector; Financial auditing; Performance auditing and Swedish municipalities;

    Abstract : The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. READ MORE