Essays about: "statutory audit exempt"

Found 3 essays containing the words statutory audit exempt.

  1. 1. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Ziyang Wu; Yameng He; [2020]
    Keywords : Audit pricing; credence good; statutory audit exempt;

    Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE

  2. 2. 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. 3. 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