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Har revisionen spelat ut sin roll i mindre företag?
In 2010 mandatory audit was revoked for small and medium sized companies in Sweden.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 …
En studie om svenska konkursdrabbade aktiebolag
… stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? …
En komparativ studie
The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the …
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 …
Title: The dynamics of the Audit expectation gap Introduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done …
… the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards …
… tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the …
… taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority’s auditor may examine all accounting records and other documents related to the business. Since an audit decision cannot be appealed, the revised may …
… respondenter.The purpose of this thesis is to investigate if management audit provides value or if it is just a historical remnant that means an extra cost for the companies. ___________________________ In order to fulfil our purpose, we developed a theory about the value of …
En statistisk analys
… practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors …
Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small …
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 …
ett förebyggande kontrollsystem mot ekonomisk brottslighet?
Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited …
… 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 …
