Essays about: "exemption of auditing"
Found 3 essays containing the words exemption of auditing.
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1. The impact of firm characteristics on voluntary auditing in Sweden
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : In 2010, an exemption from the mandatory audit for small sized companies was introduced in Sweden, which implies that this issue is relatively new and there is generally a lack of research when it comes to voluntary auditing in the country. This study tests factors from previous empirical studies in attempt to provide a comprehensive picture of factors that might be of significant importance when a company is deciding about voluntary auditing. READ MORE
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2. 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 institutionenAbstract : 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
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3. Trusting the annual report of small business' : A case study from banks' perspective on trust
University essay from IHH, FöretagsekonomiAbstract : Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. READ MORE
