Essays about: "statutory audit exempt"
Found 3 essays containing the words statutory audit exempt.
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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 finansieringAbstract : 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
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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 Handelshögskolan vid Umeå universitetAbstract : 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
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3. Statutory audit - beyond the yes or no debate
University essay from IHH, Redovisning och finansieringAbstract : 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