Essays about: "benefits of a statutory audit"

Showing result 1 - 5 of 8 essays containing the words benefits of a statutory audit.

1. 1. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Julia Kjellén; Felix Witthuhn; [2023]
   Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

   Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

3. 2. Regional Difference in Perceived Internal Benefit of Auditing : A quantitative study on companies from different Swedish municipalities

   University essay from Umeå universitet/Företagsekonomi

   Author : Andreas Bjerveus; David Emilsson; [2015]
   Keywords : ;

   Abstract : Problem background and problematization: Since the law amendment regarding the statutory audit back in 2010, small companies have given the opportunity to opt-out auditing. The benefits of auditing have been studied and debated before, but there is a lack of knowledge regarding the internal benefits for the company. READ MORE

4. 3. 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. 4. 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

6. 5. Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Biswas Kaji Lakhe Shrestha; Honey Htun Wai; [2011]
   Keywords : Audit demands; Audits for small and medium-sized entities SMEs ; Audit exempted SMEs; Band loans; Swedish legislation of statutory audit exemption; Voluntary audits;

   Abstract : Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development. READ MORE