Förslag på fortsatt forskning

Vi tror det kan finnas potential i att genomföra en omfattande kvalitativ undersökning på hur det ser ut när en revisor ska kommentera vad en kollega utfört i form av

fristående rådgivning. Existerar det mer eller mindre anmärkningar på kollegor? Vi avser då inte enbart anmärkning i revisionsberättelsen men även rena

förbättringsförslag och kommentarer under revisionens gång. Hur ser hela processen ut till det att revisionsberättelsen är klar med fokus på hur kommentarer lämnas till arbete utfört av kollegor? Vidare vore det även intressant att gå djupare i hur maktrelationen utspelar sig mellan klient och revisor.

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Författningar

Aktiebolagslag (2005:551) Revisionslag (1999: 1079) Revisorslag (2001:883)