Essays about: "Statutory Audit"

Showing result 21 - 25 of 25 essays containing the words Statutory Audit.

  1. 21. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

    University essay from Umeå universitet/Handelshögskolan vid Umeå universitet

    Author : Weena Göransson; [2008]
    Keywords : ;

    Abstract : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. READ MORE

  2. 22. Demand For Auditing In Small Firms : An Impact On Small Companies In Sweden That Are Not Required By The Legislation To Have Their Accounts Audited.

    University essay from Umeå universitet/Handelshögskolan vid Umeå universitet; Umeå universitet/Handelshögskolan vid Umeå universitet

    Author : Dorothy Otang Arrey; Makia Gabsia David; [2008]
    Keywords : Auditing; Small companies; statutory auditing and financial statements;

    Abstract : Despite the vital role that statutory auditing plays in enhancing trust or credibility over the financial statements of business entities, most member states in the European Union community have decided to grant a waiver or exempt small companies from the service in order to reduce administrative burden and cost for these companies. In Sweden this is still a proposal that will be in effect by 2010. READ MORE

  3. 23. Statutory Audit : Benefits of Maintaining Audits after the Abolishment

    University essay from Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering

    Author : Ninorta Kurt; Yulia Kristensson; Jasmeet Kaur; [2008]
    Keywords : Statutory Audit; Abolishment; Stakeholder Model; Agency Theory;

    Abstract : Purpose: The purpose of this research is to explore the reasons behind the abolish-ment of statutory audit in small limited firms in Sweden and to discuss whether it would be beneficial for these firms to still maintain an audit of their business after the abolishment.Method: As a major part of this research study, qualitative interviews with auditors have been conducted to obtain professional opinion in the subject of inter-est. READ MORE

  4. 24. Statutory audit - beyond the yes or no debate

    University essay from Högskolan i Jönköping/IHH, Redovisning och finansiering; Högskolan i Jönköping/IHH, Redovisning och finansiering

    Author : Charlotta Törneling; Rickard Gustafsson; [2006]
    Keywords : statutory audit; micro companies; simplified rules; revisionsplikt;

    Abstract : Det pågår en intensiv debatt i Sverige om revisionspliktens vara eller inte vara i små aktiebolag. Sverige är ett av få europeiska länder som fortfarande har kvar en lagstadgad revisionsplikt för samtliga aktiebolag, och debatten är även av än mer intresse när Svensk redovisnings- och revisionsstandard alltmer anpassas till internationell standard. READ MORE

  5. 25. Statutory Audit : Do banks benefit from statutory audit?

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Tommy Kreivi; Christian Skenberg; [2006]
    Keywords : Statutory Audit; The credit process; Auditing;

    Abstract : AbstractProblem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. READ MORE