Essays about: "Statutory Audit"

Showing result 11 - 15 of 25 essays containing the words Statutory Audit.

  1. 11. Opting Out of Audit -What are the Swedish companies experiences?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Alexander Andrén; Oskar Ysander; [2014-06-18]
    Keywords : Small companies; statutory audit; opting out of audit; Fourth Council;

    Abstract : Background and Problem: Recently there has been a relaxation process regardingaudit regulations going on in EU. The goal was to lessen the administrative burdensby 25 % by 2012. As a response to this the Swedish government decided to abolishthe statutory audit for small companies in 2010. READ MORE

  2. 12. The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory Perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Charlotte Göransson; Louise Lind; [2013-06-14]
    Keywords : Statutory Audit; Tax Authority; Sweden; Small LLCs; General Accounting Controls;

    Abstract : Background and problemThe statutory audit for small LLCs in Sweden was removed in 2010. The Swedish TaxAuthority raised many concerns before the legislative change, but since then they have notvoiced their opinions regarding its effects. READ MORE

  3. 13. A Comparison Between Small Newly Registered and Small Mature Limited Companies' Decision to Appoint an Auditor Voluntarily -a Quantitative Study

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Malin Gergely; Johanna Randén; [2013-06-14]
    Keywords : Voluntary audit; small companies; indicators; demand;

    Abstract : Background and problem discussion: Since the law of audit exemption was introduced 2010, some companies have appointed an auditor voluntarily. These companies must balance the costs and benefits of auditing; various indicators affect the decision. In addition, the characteristics and needs of newly registered companies and mature companies differ. READ MORE

  4. 14. The abolishment of the statutory audit requirement -Does it change vredit assessment processes?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Carina Backestål; Emil Carlsson; [2011-09-01]
    Keywords : ;

    Abstract : Background: In November 2010, the statutory audit requirement in Sweden was abolished for Swedish SMEs. The abolishment was the result of the objective of a 25% reduction of administrative costs, for companies within the European Union. READ MORE

  5. 15. Audit in a Turbulent Environment -Effects on Audit due the Financial Crisis & Criticism

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Karin Lindqvist; Anastasia Sundström; [2011-06-13]
    Keywords : ;

    Abstract : Background & Problem description: Audit is an important part of the market economy. The auditors rely on the confidence of stakeholders and when distrust occurs it may have harmful consequences. The financial industry is as well an important part of the market economy seeing that it enables growth possibilities. READ MORE