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The expectations of audit: a qualitative study on smaller limited firms in Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2019 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The current reform of audit was introduced in 2010, which would mean that small limited firms in Sweden have the right to choose if they want to conduct an audit. The purpose of this study is to examine the expectations of smaller limited companies in Sweden have on conducting an audit. By examining these expectations, the essay also studies the companies’ perceptions of the auditor’s role and what kind of tasks they perceive to be included in the auditor’s role. In accordance with the study’s empirical results, the smaller limited companies are satisfied with their auditor’s work. The auditor’s role is perceived mainly as positive and to include tasks that are related to the firms’ financial area. This study has also shown that smaller limited firms in Sweden do consider audit to be important, which is why they use an auditor even with regard to the current reform that exempts them from this obligation.

Place, publisher, year, edition, pages
2019. , p. 39
Keywords [en]
audit, auditor, audit obligation, auditor's role, expectations, smaller limited firms
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-388604OAI: oai:DiVA.org:uu-388604DiVA, id: diva2:1334263
Subject / course
Business Studies
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Examiners
Available from: 2019-07-03 Created: 2019-07-02 Last updated: 2019-07-03Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf