Revision i små och mikro aktiebolag : lagstadgad eller självvald
The purpose with this paper is to examine whether the audit duty for small and micro joint stock companies should be in existence or not. Within the European Union (EU) it´s only Sweden and Malta who now a days still has the duty fully in existence. To get an apprehension on what the debate is about have we first of all studied current articles. We have also used two different sciencesreports within the subject and literature. We have also taking part of opionions in the debate through seven different interviews with employees at banks, tax authorities, firms of accountants and owners in small and micro joint stock companies. Through our study we have seen that the advantages with an auditduty is that it works as a controlinstrument for partners and contribute to an qualitystamp for the companies. We have although seen that the most important isn´t the duty, but instead the audit it self. The leading partners of audit is the creditgivers and they will probably be able to demand audited material anyway, even if the duty abolish. With other words, the creditgivers, is not depended on a auditduty. Our opinion is therefore that it´s better if audit is self-chosen. We think that it contributes to an increased status for the auditor and a higher qualitystamp for the audit it self.
School:Högskolan i Gävle
Source Type:Master's Thesis
Keywords:auditduty partners small and micro joint stock companies
Date of Publication:05/14/2007