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  • 1.
    Milde, Sofie
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Jovic, Jelena
    Halmstad University, School of Business and Engineering (SET).
    Revisionspliktens avskaffande: En obefogad oro?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since 1987 until November 2010, the entrepreneurs who choose to conduct its’ company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor’s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor. According to the Swedish politicians this was an essential turning point to stimulate the market and an important contribution to simplify for small businesses. Through a qualitative research method we have chosen to study how the auditors and their firms will respond to this change. By intervening five insightful auditors from various agencies the issue has been discussed and analysed based on their thoughts and opinions about this legislative change and how their work situation has altered from earlier. After analysis of the individual informant’s responses we have been able to reach some conclusions. For example it turns out that in contrary to the many initial thoughts that this could be the end of a successful era for the accounting profession the agencies can turn this into something positive. There will be a healthy remediation among those audit assignments that take a lot of energy and give little in return. Instead more power can be placed on the existing clients who recognize the benefits of auditing and the many potential customers that may occur thanks to the reduced share capital in the Swedish aktiebolag. Something worth considering is that the transformation is in an early stage and the low limits that have been set for companies excluded from the audit requirement has contributed to a smooth transition, but everything can change over time.

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