Värdet av revision
En studie om faktorer som påverkar småföretags attityder till revision
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. Conclusions: In this study we have found a significant relation between the managers level of education and the value of auditing. Also the line of business shows a significant relation with the value of auditing. Suggestion for future research: Our suggestion for future research is to make a comparing study that compairs companies in different sizes in relation to the independent variables we have identified. Since we have found a strong connection between the line of business and the different attitudes towards auditing it would be interesting to study the differences between those lines of businesses.