31 uppsatser · sida 1 av 3
-en kvalitativ studie om bankernas kreditbedömning av småföretag
… Mid Sweden University in Östersund Spring term 2008 Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background & problem: In Sweden the …
En komparativ studie
… costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies. In 2006 Denmark adopted a law which states that small companies are exempted from the statutory audit. Britain has …
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 …
en studie av avskaffandet av revisionspliktens påverkan på tjänsten revision
Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master’s …
… Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would …
… company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for …
En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen
Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to …
En kvalitativ studie sedd ur fyra revisorers perspektiv
Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall …
… 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 a literature study to later implement interviews …
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 fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
… firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study …
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 …
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 …
Vilka alternativ till revisionsplikten föredrar småföretagarna för att upprätthålla trovärdigheten?
… is to see what the small limited companies prefer of the alternatives to the statutory audit that has been created in the others EU-countries. These alternatives can be current in Sweden to maintain the credibility. Method: Quantitative procedure. Conclusions: By the result to …
… report, SOU (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 …
