Reviderade räkenskapers betydelse för bankers kreditgivningsprocess?
In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system. In theory, a calculated auditing system is highly regarded in the banks accrediting system but at the same time the banks welcome the new law proposal to eliminate mandatory auditing. Our thesis is: What impact does the calculated auditing system have on a banks accrediting system process? The purpose is to investigate the chosen thesis statement given the possibility that the elimination of a mandatory audit is at hand. Due to the fact that our essay aims to investigate what impact the revised calculations have on the banks accrediting system a quality projection was chosen. A hermeneutist direction was chosen due to its aim, which is to understand the importance of the revised calculations for the creditors. The essay has an abductive approach to it due to the interchanging of an inductive and deductive method of procedure. Case studies were done in order to investigate the chosen questions at issue. Revised calculations are significant for the banks accrediting system, but its importance differs in certain aspects. An insufficient audit report is of more importance to an accrediting bank than an approved audit report, this often leads to a negative accreditation. The quality of a bankers comment in an insufficient audit report has a great impact on the accrediting process. In some cases an approved audit report includes supplementary details of a management documentation which indicates that the creditor has requested something other than an audit report. The contents of an approved audit report does not hold weight for the creditor as certain other factors and information from the UC.