7 uppsatser
Har revisionen spelat ut sin roll i mindre företag?
… is limited to merely cover companies who does not need to be audited and only authorized accounting consultants. The studie concerns credit institutions and Skatteverket. Emprical information was gathered with both quantative and qualitative studies. Our conclusion is that SME …
<em>Påverkan ur kreditgivares perspektiv. </em>
… the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings. Purpose: The purpose of this thesis is to examine what impact optional audit has had in credit …
… The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open …
… for the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the interviews is not to give a general assessment of the type of business …
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
… for the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the interviews is not to give a general assessment of the type of business …
… of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this …
och dess eventuella inverkan på bedömningsförmågan hos redovisningskonsulter
Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på …
