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Kontrollant - kontrollerad: Avskaffandet av revisionsplikten: Ett bokslut senare
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Sammanfattning

Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter.

Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro.

Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet.

Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete. Skatteverket har fått en viss ökad arbetsbörda men kvaliteten på redovisningen är den samma som innan.

Undersökningen resulterar dock i vetskapen att de små aktiebolagen behåller revisorn tack vare rådgivarrollen och kunskapen denne besitter. Behovet av revision verkar alltså mer bero på vilka kunskapsluckor bolagen måste fylla med avseende på redovisning och rapportering än vad som är lagstadgat.

Nyckelord: Revisionsplikt, små aktiebolag, Skatteverket

Abstract [en]

Abstract

Background: The first of November 2010 the statutory auditing was abolished for small companies in Sweden. The reason for this was to give the companies the opportunity to reduce costs and increase their level of freedom of choice. This was met with resistance from the Swedish tax agency, who feared an increase of their workload and a decrease of the quality of the companies’ financial reporting.

Purpose: The purpose of this essay is to find a deeper understanding of the consequences that the abolished statutory auditing brought to small companies and the tax office in the city of Örebro.

Method: The empirical findings have been collected through semi structured interviews with five small companies and the tax office in Örebro. The companies were active before as well as after the abolishment of statutory auditing and were selected from an alphabetical list. The empirical findings were analysed through the terms quality, control, workload and cost efficiency.

Conclusions: The abolishment of statutory auditing has not yet affected the small companies in terms of cost efficiency or workload. The Swedish tax agency has noticed some increase of their workload, but there has been no change in the quality of the companies’ financial reporting.

The essay concludes that small companies keep an auditor due to the advisory role and the knowledge the auditor possesses. The need for the companies to consult an auditor seems to a greater extent depend on what knowledge about financial reporting the companies lacks rather than what is required by law.

Keywords: Statutory auditing, small companies, Swedish tax agency

Place, publisher, year, edition, pages
2012. , 36 p.
Keyword [en]
Statutory auditing, small companies, Swedish tax agency
Keyword [sv]
revisionsplikt, små aktiebolag, Skatteverket
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-23379ISRN: ORU-HHS/FEK-GK-2012/0076--SEOAI: oai:DiVA.org:oru-23379DiVA: diva2:535332
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-08-15 Created: 2012-06-11 Last updated: 2017-10-17Bibliographically approved

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