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<p class=MsoNormal><b style='mso-bidi-font-weight:normal'><font size=2
color=navy face=Arial><span lang=IS style='font-size:10.0pt;font-family:Arial;
color:navy;font-weight:bold;mso-bidi-font-weight:normal'>Á morgun mun Michael
Power, prófessor í reikningshaldi við Lon</span></font></b><st1:PersonName><b
style='mso-bidi-font-weight:normal'><font size=2 color=navy face=Arial><span
lang=IS style='font-size:10.0pt;font-family:Arial;color:navy;font-weight:bold;
mso-bidi-font-weight:normal'>do</span></font></b></st1:PersonName><b
style='mso-bidi-font-weight:normal'><font size=2 color=navy face=Arial><span
lang=IS style='font-size:10.0pt;font-family:Arial;color:navy;font-weight:bold;
mso-bidi-font-weight:normal'>n School of Economics, vera með fyrirlestur á
vegum deildarinnar um vöxt eftirlitsiðnaðarins og aukið umfang endurskoðunar. Fyrirlesturinn
er haldinn í Odda stofu 101, kl. 12.00.<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b style='mso-bidi-font-weight:normal'><font size=2
color=navy face=Arial><span lang=IS style='font-size:10.0pt;font-family:Arial;
color:navy;font-weight:bold;mso-bidi-font-weight:normal'>Ég vil hvetja kennara
og starfsmenn til að mæta á fyrirlesturinn. <o:p></o:p></span></font></b></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span lang=IS
style='font-size:10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span lang=IS
style='font-size:10.0pt;font-family:Arial;color:navy'>Með kveðju,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span lang=IS
style='font-size:10.0pt;font-family:Arial;color:navy'>Áshildur.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span lang=IS style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span lang=IS style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><font size=6 color=navy face=Arial><span lang=IS style='font-size:28.0pt;
font-family:Arial;color:navy;text-shadow:auto;font-weight:bold;mso-bidi-font-weight:
normal'>„Auditability: A Theory?”<o:p></o:p></span></font></b></p>
<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><font size=5 color=navy face=Arial><span lang=IS style='font-size:18.0pt;
font-family:Arial;color:navy;text-shadow:auto;font-weight:bold;mso-bidi-font-weight:
normal'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><font size=5 color=navy face=Arial><span lang=IS style='font-size:18.0pt;
font-family:Arial;color:navy;text-shadow:auto;font-weight:bold;mso-bidi-font-weight:
normal'>Opinn fyrirlestur föstudaginn 27. maí<o:p></o:p></span></font></b></p>
<p class=MsoNormal align=center style='text-align:center'><b style='mso-bidi-font-weight:
normal'><font size=5 color=navy face=Arial><span lang=IS style='font-size:18.0pt;
font-family:Arial;color:navy;text-shadow:auto;font-weight:bold;mso-bidi-font-weight:
normal'>kl. 12.00 í Odda stofu 101<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b style='mso-bidi-font-weight:normal'><font size=3
face="Times New Roman"><span lang=IS style='font-size:12.0pt;font-weight:bold;
mso-bidi-font-weight:normal'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='mso-margin-top-alt:6.0pt;text-align:justify'><b
style='mso-bidi-font-weight:normal'><font size=3 face=Arial><span lang=IS
style='font-size:12.0pt;font-family:Arial;font-weight:bold;mso-bidi-font-weight:
normal'>Í haust mun viðskipta- og hagfræðideild Háskóla Íslands bjóða í fyrsta
sinn upp á meistaranám í reikningshaldi og endurskoðun (M.Acc.). Af því tilefni
munu virtir erlendir gestir vera með opna fyrirlestra um reikningshald og
endurskoðun á næstu mánuðum. <o:p></o:p></span></font></b></p>
<p class=MsoNormal style='mso-margin-top-alt:6.0pt;text-align:justify'><b
style='mso-bidi-font-weight:normal'><font size=3 face=Arial><span lang=IS
style='font-size:12.0pt;font-family:Arial;font-weight:bold;mso-bidi-font-weight:
normal'>Fyrsti erlendi gestur deildarinnar er Michael Power, prófessor í
reikningshaldi við Lon</span></font></b><st1:PersonName><b style='mso-bidi-font-weight:
normal'><font face=Arial><span lang=IS style='font-family:Arial;font-weight:
bold;mso-bidi-font-weight:normal'>do</span></font></b></st1:PersonName><b
style='mso-bidi-font-weight:normal'><font face=Arial><span lang=IS
style='font-family:Arial;font-weight:bold;mso-bidi-font-weight:normal'>n School
of Economics. Hann mun halda fyrirlestur undir heitinu "Auditability: A
Theory?" föstudaginn 27. maí kl. 12.00 í Odda stofu 101. Í fyrirlestrinum
mun hann m.a. fjalla um aukið umfang endurskoðunar og vöxt eftirlitsiðnaðarins.
Allir velkomnir. <o:p></o:p></span></font></b></p>
<p class=MsoNormal style='mso-margin-top-alt:6.0pt;text-align:justify'><font
size=3 face="Times New Roman"><span lang=IS style='font-size:12.0pt'><br>
</span></font><font face=Arial><span lang=IS style='font-family:Arial'>Á
síðustu tveimur árum hefur umfang endurskoðunar vaxið hratt í Bretlandi og
Bandaríkjunum. Til viðbótar við hina hefðbundnu fjárhagsendurskoðun hafa komið
fram ótal ný svið endurskoðunar, s.s. innan heilbrigðismála, tæknigeirans,
stjórnsýslunnar, umhverfismála, gæðamála og menntamála. Hver er ástæðan? Hvers
vegna fjárfesta þjóðfélög sífellt meira í eftirlitsiðnaðinum og hvers vegna
verða æ fleiri einstaklingar viðfangsefni formlegra úttekta? <b
style='mso-bidi-font-weight:normal'><span style='font-weight:bold;mso-bidi-font-weight:
normal'><o:p></o:p></span></b></span></font></p>
<p style='mso-margin-top-alt:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-align:justify'><font size=3
face=Arial><span lang=IS style='font-size:12.0pt;font-family:Arial;mso-ansi-language:
IS'>Endurskoðendageirinn staðhæfir að þessi endurskoðunarbylgja stafi af
sívaxandi kröfu samfélagsins um ábyrgð og eftirlit. Innra eftirlit er
opinberlega gert hátt undir höfði í stjórnunaraðferðum nútímans og frammistaða
einstaklinga jafn sem fyritækja er í auknu mæli skoðuð í ljósi skilgreindra
mælikvarða og endurskoðuð. <o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-align:justify'><font size=3
face=Arial><span lang=IS style='font-size:12.0pt;font-family:Arial;mso-ansi-language:
IS'>Michael Power heldur því fram að þessar nýju kröfur og væntingar falli illa
að tækjum og tólum endurskoðenda. Auk þess sem ábyrgðin á vottunarstarfi þeirra
er afar þokukennd má ætla að þeirra eigið gildismat geti óviljandi truflað
starfsemi fyrirtækjanna sem þeir endurskoða. <o:p></o:p></span></font></p>
<div style='border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>
<p style='mso-margin-top-alt:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-align:justify;border:none;
mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'><font
size=3 face=Arial><span lang=IS style='font-size:12.0pt;font-family:Arial;
mso-ansi-language:IS'><o:p> </o:p></span></font></p>
</div>
<p style='mso-margin-top-alt:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-align:justify'><font size=1
face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;mso-ansi-language:
IS'>Michael Power er prófessor í reikningshaldi við <em><i><font
face=Arial><span style='font-family:Arial'>Lon</span></font></i></em></span></font><st1:PersonName><em><i><font
size=1 face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;
mso-ansi-language:IS'>do</span></font></i></em></st1:PersonName><em><i><font
size=1 face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;
mso-ansi-language:IS'>n School of Economics</span></font></i></em><font size=1
face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;mso-ansi-language:
IS'> og hefur verið háskólakennari í reikningshaldi og fjármálum frá árinu
1987. Hann hefur einnig starfað sem fjárhagsendurskoðandi hjá <em><i><font
face=Arial><span style='font-family:Arial'>Deloitte Haskins and Sells</span></font></i></em>,
þar sem hann öðlaðist réttindi sem löggiltur endurskoðandi. Hann er meðlimur í <em><i><font
face=Arial><span style='font-family:Arial'>Institute of Chartered Accountants</span></font></i></em>
í Englandi og Wales og hefur verið félagi í <em><i><font face=Arial><span
style='font-family:Arial'>Wissenschaftskolley</span></font></i></em> í Berlín.
Árið 1989 var hann gerður að félaga (associated member) í bresku stofnuninni <em><i><font
face=Arial><span style='font-family:Arial'>United King</span></font></i></em></span></font><st1:PersonName><em><i><font
size=1 face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;
mso-ansi-language:IS'>do</span></font></i></em></st1:PersonName><em><i><font
size=1 face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;
mso-ansi-language:IS'>m of Institute of Taxation</span></font></i></em><font
size=1 face=Arial><span lang=IS style='font-size:9.0pt;font-family:Arial;
mso-ansi-language:IS'> og frá árinu 1990 hefur hann ferið félagi (associated
scholar) evrópsku stofnunarinnar <em><i><font face=Arial><span
style='font-family:Arial'>European Institute of Advanced Studies in
Management</span></font></i></em> í Brussel. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span lang=IS style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span lang=IS
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
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