26 uppsatser · sida 1 av 2
- en studie ur bankens perspektiv
… to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors …
Om tidigare elitidrottares karriäromställning till annat arbete
… and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago. This has resulted in a …
Konsekvenser och möjligheter för redovisningskonsulter och revisorer
… and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago. This has resulted in a …
små och medelstora revisions- och redovisningsbyråers syn
… of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding …
Har revisionen spelat ut sin roll i mindre företag?
… and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the …
Vid valet av K2 eller K3-reglerna
The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put …
? En studie kring intäktsredovisning i IT-konsultföretag
… have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized? Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the …
<em>Påverkan ur kreditgivares perspektiv. </em>
Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola. Authors: Jim Hansson, Filip Sahl and Pererik Sewerin. Advisor: Lennart Bogg. Key words: Abolition of mandatory auditing, optional audit, auditor, audit …
… is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and …
En studie av skatterådgivningstjänster utifrån ett kundperspektiv
… group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company. Long relations between purchasing company and tax consultant are generally perceived as advantageous by the purchasing companies, not least from an …
… in Sweden from an auditor perspective and any conscious changes made on the accounting firms to meet the abolition. The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the …
The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled. The authors? aim with …
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled. The authors? aim with …
att nyttja potentialen i den interna förmedlingen av kunder
… of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved. Theories in communication, motivation and organisation culture have been used in the analysis and empirical data …
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers …
