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On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of …
Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies? Subject: 4FE03E ? Master thesis Authors: Alexander Rosén & Martin Karlsson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Key words: Audit firm, audit firm …
… To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting. Approach: To answer our purpose we carried out …
Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor’s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since …
revisionens betydelse i processen
Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the …
En studie i hur revisionen av kapitalförvaltningsbolag har ändrats sedan den ekonomiska krisen 2008
Title: Changes in the auditing work of asset management companies. Advisor: Bengt Bengtsson Examiner: Stig Sörling Authors : Mattias Skog & Andrea Cyganik Purpose: The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008 …
Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor’s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since …
… Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in …
En studie av konkursdrabbade företag i Skåne län
The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company’s financial position. On this basis the audit would contribute to …
Hur upplevs spelbaserat lärande i skolan?
… governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin …
… governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin …
Varför använder konsumenter kontanter som betalningsmedel?
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect …
vilka faktorer påverkar företagens val av revision
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
