Essays about: "Statutory Audit"

Showing result 21 - 25 of 27 essays containing the words Statutory Audit.

1. 21. Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

   University essay from Handelshögskolan vid Umeå universitet

   Author : Suhaib Aamir; Umar Farooq; [2010]
   Keywords : SMEs; IFRS; IFRS for SMEs; SMEs in Sweden;

   Abstract : SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. READ MORE

3. 22. What to provide and how to provide it? : - a study on small companies' demand for audit and alternative services

   University essay from Handelshögskolan vid Umeå universitet

   Author : Liza Franzén; [2010]
   Keywords : statutory audit; audit demand; alternative services;

   Abstract : The 1st of July 2010 is the statutory audit going to be abolished in Sweden. After the abolition 96 % of the limited companies do not have to conduct an audit.  This research will therefore study the small companies’ demand for audit and alternative services, and how the services shall be provided to best align with the clients’ demands. READ MORE

4. 23. 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 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

5. 24. 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 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

6. 25. Statutory Audit : Benefits of Maintaining Audits after the Abolishment

   University essay from 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