Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Background: The district nurses profession has traditionally been health promotion. In order to find patients with excessive alcohol intake, district nurses use AUDIT. Research shows that health professionals find it difficult to face alcohol abusers in primary care. AIM: The aim is to describe how district nurses work with AUDIT. Method: Semi-structured interviews with six informants were carried out.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

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.

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.

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.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.