Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

Syftet med detta examensarbete är att ta reda på hur elevers uppfattningar om de rörelser som sker i vårt solsystem stämmer överens med de vetenskapliga fakta som finns. I våra vardagliga situationer refererar vi till det vi med ögats hjälp kan uppfatta i fråga om vad som rör sig eller ej. Hur påverkas eleverna av de dagliga uttryck som de får höra sedan de är mycket små, och har de en möjlighet att med skolans hjälp förändra dessa tankesätt?Undersökningen genomfördes med hjälp av kvalitativa intervjuer av elever i skolår 1 respektive 5. Detta för att se hur stor skillnaden är mellan de elever som inte har erhållit någon undervisning om solsystemet och de elever som ska ha uppnått de mål för fysik som skolverket har ställt upp.Eleverna som deltog i studien valdes slumpmässigt ur respektive klasser.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Bakgrund: Trikompartmentell knäartroplastik (TKA) är en vanlig behandlingsmetod vid artros. Vid bildtagning finns rekommendationer författade av Svensk Ortopedisk Förening. Dessa täcker inte knäledsrotation på en frontalbild. Syftet var att ta reda på skillnader mellan röntgensjuksköterskors och radiologers rutiner att godkänna/underkänna knäfrontalbilder med TKA ifall knät projicerats roterat.Metod: Genom en enkät bestående av två till fyra frågor om fem frontalbilder på knän med TKA som elva röntgensjuksköterskor och nio radiologer fick svara på samlades materialet in. Bilderna visade fem olika knän som i denna studie respektive bedömdes som rak, lite utåtroterad, mycketutåtroterad, lite inåtroterad samt mycket inåtroterad.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

SO(n) är rotationsgrupper som beskriver rotationer kring origo i motsvarande n-dimensionella rum. Vi betraktar här specifikt rotationsgrupperna SO(2) och SO(3), dessa kan representera en fast kropps rotation kring ett fixt centrum i två och tre dimensioner. Att finna en representation av dessa grupper visar sig i två dimensioner vara lättförståeligt då vi endast behöver en rotationsvinkel för att representera SO(2). I tre dimensioner stöter vi däremot på svårigheter i form av singulariteter då vi försöker avbilda med hjälp av rotationsvinklar. För att få en bijektiv avbildning måste vi använda oss av Liegruppen SU(2)..

Bakgrund: Trikompartmentell knäartroplastik (TKA) är en vanlig behandlingsmetod vid artros. Vid bildtagning finns rekommendationer författade av Svensk Ortopedisk Förening. Dessa täcker inte knäledsrotation på en frontalbild. Syftet var att ta reda på skillnader mellan röntgensjuksköterskors och radiologers rutiner att godkänna/underkänna knäfrontalbilder med TKA ifall knät projicerats roterat.Metod: Genom en enkät bestående av två till fyra frågor om fem frontalbilder på knän med TKA som elva röntgensjuksköterskor och nio radiologer fick svara på samlades materialet in. Bilderna visade fem olika knän som i denna studie respektive bedömdes som rak, lite utåtroterad, mycketutåtroterad, lite inåtroterad samt mycket inåtroterad.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

The task was to design and manufacture a submersible displacement pump working with the wobble plate principle. The main task for the Wobble plate pump is to be used as a sewage pump for smaller households or dewatering pump in environments where small flows and high pressures are acquired. For these purposes ITT Flygt sell a screw pump, PC-Grinder 3068. The hydraulic part of the PC-Grinder is manufactured by a subcontractor. Therefore ITT Flygt wants to evaluate an alternative to their screwpump PC-Grinder, which can be entirely manufactured by them self.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.