Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag
In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that usethe audited material in connection with granting of credits to small limited companies. Theaim of our study has been to describe and analyze the commercial bank's credit granting, andto make a survey of what may happen with the process of credit granting and the creditgranting as such in case of an abolishment of the statutory audit. To do this we used aqualitative research. We as researches have aimed to discuss the credit granting process and apossible abolishment with the credit granters that are involved in the process. The study hasshown that commercial banks always use audited material in the credit granting process. Thecommercial banks have a positive attitude towards the audited material and regard it as aguarantee of quality. The study has shown that the commercial banks will not change how thecredit granting process is carried through in comparison of today. But the possibility of effectsupon credit prizing and upon choices of securities are not ruled out by the commercial banks.