Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

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.

This master thesis was conducted during the spring of 2014 at Atlas Copco Rock Drills AB in Örebro. The purpose of the thesis was to develop a simulation model of the rotation system for a hydraulic rock drill. In the future, the model will be used to investigate the phenomena called ?jerky rotation?. In order to validate the simulation model a test bench was designed and tests were made.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

This study is an institutional analysis of the firm both as it is theoretically conceptualized and how it takes shape and changes. The role of power relations between manage¬ment and employees is especially examined with the aim of evaluating pos¬sible connections between the firm as an institution and power relations within it. Based on a comparison of two cases (two selected periods of the same organization) it asks ?How closely does each case match the conceptual characteristics of the firm??; ?What are the power relations between management and employees in each case??; and finally ?What factors account for the resulting differences??. It is found that there is a negative correlation between employee power and proximity to the firm as a concept.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

The aim of this thesis is to map important strategies and factors that a firm, in this case Gunnebo Lifting AB can use when establishing themselves at the Russian market. The Russian market is today considered to be an emerging market. Within this study several areas of theory connected to entering new markets have been touched upon. These areas are market analysis, relationships and networking, internationalization processes, distribution chains, export issues and finally cultural distances. The empirical data for this thesis were collected through qualitative interviews.The results that arose when analyzing the theories combined with the empirical data pointed towards five strategies and factors of importance.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.