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Revision i små aktiebolag: En kvalitativ studie om varför små aktiebolag väljer att revidera sina räkenskaper trots att de inte omfattas av revisionsplikten
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
: Audit of small sized companies (English)
Abstract [sv]

Bakgrund

Revisionsplikten avskaffades 1 november 2010 i Sverige. Detta innebar att cirka 250,000 små aktiebolag inte längre var tvingade till revision. Idag har det gått drygt fem år sedan beslutet togs om att avskaffa revisionsplikten och trots detta väljer en del små aktiebolag att revidera sina räkenskaper.

Syfte

Syftet med studien var att få en djupare förståelse för varför små aktiebolag, som inte omfattas av revisionsplikten, väljer att revidera sina räkenskaper. Metod

Vi har använt oss av en kvalitativ metod och genomfört semistrukturerade intervjuer med företagsrepresentanter för små aktiebolag. Det empiriska materialet har analyserats genom en innehållsanalys.

Slutsats

Vår studie visar att små aktiebolag efterfrågar frivillig revision främst av fyra anledningar. Dessa är:

 Spritt delägarskap

 Försäkran om att den interna bokföringen är korrekt

 Rutinmässigt av företagsledning med erfarenhet från revisionspliktade företag

 Önskan om att uppfattas som legitima

Abstract [en]

Background

Audit requirement was abolished November 1, 2010 in Sweden . This meant that about 250,000 small companies no longer had to audit their financial statements. Today it's been over five years since the decision was taken to abolish the audit requirement. Despite this some small companies choose to audit their accounting.

Purpose The purpose of this study is to gain a deeper understanding of small companies decision to request the voluntary audit.

Method

We have used a qualitative approach and conducted semi-structured interviews with representatives of seven small companies. The empirical material was analyzed with a content analysis.

Results and conclusion

Our study shows that small companies dempand voluntary audit primarily by four reasons. These are:

 Dispersed ownership

 Assurance that the intern accounting is correct

 Rountinely of management with experience from other companies with audit requirements.

 The desire to be perceived as legitimate

Place, publisher, year, edition, pages
2016.
Keyword [en]
Auditor, voluntary audit, audit requirement, accounting consultant, small sized companies.
Keyword [sv]
Revisor, frivillig revision, revisionsplikt, redovisningskonsult, småföretag.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-21887OAI: oai:DiVA.org:du-21887DiVA: diva2:941375
Available from: 2016-06-22 Created: 2016-06-22

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CiteExportLink to record
Permanent link

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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
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  • asciidoc
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