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Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2006 (Swedish)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [sv]

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

Place, publisher, year, edition, pages
Borlänge, 2006. , 50 p.
Keyword [sv]
Intressenter, revisionsplikt, små aktiebolag
Identifiers
URN: urn:nbn:se:du-2289OAI: oai:dalea.du.se:2289DiVA: diva2:518103
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2006-09-12 Created: 2006-09-12 Last updated: 2012-04-24Bibliographically approved

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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf