Revisorn - granskare eller konsult?
En undersökning av tjänster från en revisor efterrevisionspliktens avskaffande
The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies. This material hasbeen discussed with an accountant who served their views on the result from the questionnaires as wellas the Swedish audit. The analysis has shown that interest in the investigation's external services from anauditor is relatively large, this applies regardless of the turnover of the surveyed companies. It is alsoclear that all companies in the study with a turnover of 12 million sek plans to continue with the audit.Both the survey and interview shows trends towards that the companies are planning to enlist the help ofthe auditor with their tax area.