Revisionsplikten försvinner - tänkbara konsekvenser ur kreditgivarens perspektiv
Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank.
School:Högskolan i Gävle
Source Type:Master's Thesis
Keywords:audit quality principal – agency expectation gap credit granters process of granting statutory
Date of Publication:09/16/2008