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Revisionsplikten - Byråernas förändrade utbud av tjänster
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.

Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.

Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. 

Abstract [en]

Aim: In November 2010, the audit is abolished for small businesses in Sweden. With that in consideration, this study will examine and identify the new conditions in the audit market after the audit requirement has been eliminated. The aim is to create an understanding of the effects that the legislative change has had on accounting firms.

Method: The essay is based on a qualitative approach. The empirical data, which has been collected through personal interviews, are based on the theory of the audit abolishment, from a European level to the Swedish law, and then to culminate in an analysis and a conclusion.

Result & Conclusions: The study proves that larger as well as smaller audit businesses have lost customers, but only in a few cases and has not affected the firms in any greater extent. The study has been conducted too soon to detect any radical changes. 

Place, publisher, year, edition, pages
2012.
Series
Institutionen för humaniora och samhällsvetenskaps skriftserie, ISSN 1653-7130
Keyword [en]
Audit liability, auditing, auditor, economics, finance, small business, threats and possibilities
Keyword [sv]
Revisionsplikt, revision, revisorn, revisionsbyrå, ekonomi, småföretag, hot och möjligheter
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hig:diva-12783Archive number: E3BA:DiVA 97/2012OAI: oai:DiVA.org:hig-12783DiVA, id: diva2:549958
Subject / course
Business administration
Educational program
Business administration
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-09-20 Created: 2012-09-05 Last updated: 2012-09-20Bibliographically approved

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