hh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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
Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna
Halmstad University, School of Business and Engineering (SET).
2009 (Swedish)Independent thesis Advanced level (degree of Master (One Year))Student thesis
Abstract [sv]

This essay examines the expected impact of the statury audit exemption in Sweden from an

auditor perspective and any conscious changes made on the accounting firms to meet the abolition.

The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor can

do and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.

The essay is essentially inductive with a phenomenological operator perspective. 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 questions and the other part of more structured questions in order to obtain comprehensive answers.

The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell. The interviews also revealed that the auditors will work more with consultation and the number of qualified auditors will decrease while the authorized accounting consultant may have a greater role after the abolition. The survey also shows that the auditors expect that half of the prospective companies will choose to be audited to the same extent as at present, then on a voluntary basis, but the accounting firms will not lose many customers. The study also points out that the possibility for new auditors to get a qualified practical training will diminish and that clear expectations from the customers will generate a smaller expectation gap when the customer orders audit on specific parts for example inventories, accounts receivable etc.

Place, publisher, year, edition, pages
Högskolan i Halmstad/Sektionen för Ekonomi och Teknik (SET) , 2009.
Keyword [sv]
Revision, Revisionsplikten
Identifiers
URN: urn:nbn:se:hh:diva-2658Local ID: 2082/3060OAI: oai:DiVA.org:hh-2658DiVA: diva2:239876
Uppsok
Social and Behavioural Science, Law
Available from: 2009-06-29 Created: 2009-06-29 Last updated: 2009-06-29

Open Access in DiVA

fulltext(569 kB)583 downloads
File information
File name FULLTEXT01.pdfFile size 569 kBChecksum SHA-512
de4ac213787cb3f0b9945d30ee9a65477c89dbc9e4e4b3fef674f8e3db33608bd7329e0f7a136fb528a3a0b48d7d77d7e539be7cee1e64165c08079f6a3ea36d7af89643f1edfd03248e3c8624eb0616
Type fulltextMimetype application/pdf

By organisation
School of Business and Engineering (SET)

Search outside of DiVA

GoogleGoogle Scholar
Total: 583 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 166 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • 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