112 uppsatser · sida 3 av 8
… (2008:32), was presented. In that report it was suggested that the statutory audit for approximately 96 % of the Swedish companies was to be abolished. The report suggests that the new regulations should apply to all limited companies that are below two of three limits that have …
kostnad & nytta
… organisations claim they get knowledge, which is shown in that the internal audit is improved and the credibility of the organisations is strengthened. The width was between 0 SEK- and more than 300 000 SEK. We have been able to confirm through this study that large …
Utredning av energianvändningen och energieffektiviseringsåtgärder för Tången 2
… wants to lower the energy use in Tången 2. This report consists of an energy audit which clarifies the specific circumstances linked to Tången 2. Collected knowledge is then used, together with the results from the literature study, to decide energy measures to proceed with …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on …
Förklaras det mer än vad det följs?
… organisations claim they get knowledge, which is shown in that the internal audit is improved and the credibility of the organisations is strengthened. The width was between 0 SEK- and more than 300 000 SEK. We have been able to confirm through this study that large …
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 …
Intern kontroll avseende bolagens finansiella rapportering
… report about the companies internal control and establish a special internal audit function for evaluating the internal control system. The main purpose with this paper is to study the implementation of the Code in Swedish companies concerning the rules on internal control of …
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 …
… that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider’s perspective and small business perspective and then make an overall assessment …
Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to …
En handbok för integrerade internrevisioner
… companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was …
Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och intressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt …
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during …
… paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings …
