Essays about: "Statutory Audit"

Showing result 11 - 15 of 27 essays containing the words Statutory Audit.

  1. 11. Avskaffandet av revisionsplikten : en litteraturstudie över intressenters inställning

    University essay from SLU/Dept. of Economics

    Author : Andreas Caringe; Emil Mossberg; [2015]
    Keywords : revision; revisionsplikt; litteraturstudie;

    Abstract : Revision är en granskning av ett företag. I uppsatsen avser revision granskningen av företagets finansiella information. Revision var lagstadgat i Sverige för samtliga aktiebolag till 2010 då revisionsplikten togs bort för små aktiebolag. Det finns en rad olika åsikter om vilka effekter avskaffandet fick. READ MORE

  3. 12. Audit in Change: An Analysis of the EU Audit Reform on Statutory Audit for the Case of Germany

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Lisa Maier; Laura Warkotz; [2015]
    Keywords : EU Audit Reform; Germany; Program Impact Theory; Regulation EU 537 2014; Directive 2014 56 EU; Business and Economics;

    Abstract : The purpose of this paper is to add knowledge to the understanding in which way the measures of the audit reform are in accordance with the EC’s intended objectives. This is examined for the case of Germany. The study further contributes to the program impact theory by applying this theory to a new research area.. READ MORE

  4. 13. 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 regarding audit regulations going on in EU. The goal was to lessen the administrative burdens by 25 % by 2012. As a response to this the Swedish government decided to abolish the statutory audit for small companies in 2010. READ MORE

  5. 14. 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 problem The statutory audit for small LLCs in Sweden was removed in 2010. The Swedish Tax Authority raised many concerns before the legislative change, but since then they have not voiced their opinions regarding its effects. READ MORE

  6. 15. 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