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Statutory audit - beyond the yes or no debate
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
2006 (English)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
Abstract [sv]

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. Ett medlemsland i Europeiska Unionen har möjligheten att undanta små aktiebolag från revisionsplikt. Men på grund av rådande regler i Sverige ska alla aktiebolag följa samma regler, något som ifrågasätts i debatten. Debatten om revisionsplikten är aktuell och viktig eftersom ungefär 200 000 aktiebolag skulle påverkas om revisionsplikten skulle tas bort.

Det övergripande syftet med uppsatsen är att bidra till debatten om revisionsplikt för små aktiebolag, genom att gå bakom “ja- och nejdebatte.” Vi kommer att beskriva och förklara attityderna till revisionsplikten, samt till de existerande redovisningsreglerna hos mikroföretag i två olika branscher.

För att uppfylla syftet har vi genomfört en kvalitativ studie. Vi har intervjuat ägarna till sex mikroföretag från två olika branscher, nämligen organisationskonsulter och byggnadsentreprenörer.

De viktigaste slutsatserna från den här studien är, att oberoende av deras respektive attityd till revisionsplikten är det ingen av respondenterna, som skulle vilja ta bort revisionsplikten för små aktiebolag. Vidare uppfattar respondenterna inom byggnadsentreprenörsbranschen redovisningsreglerna som mer komplicerade än respondenterna inom organisationskonsultbranschen och en förenkling av reglerna skulle inte förändra någon av respon-denternas attityd till revisionsplikten

Abstract [en]

There is an extensive debate going on in Sweden about the being or not being of the statutory audit for small limited companies. Sweden is one of the few European countries that still have a statutory audit for all limited companies, and the debate is even more of immediate interest when the Swedish accounting and auditing standards are converging more and more to international standards. A member state in the European Union has the possibility to exempt small limited companies from the statutory audit. But due to the current regulations in Sweden, all limited companies are to follow the same rules, which is questioned in the debate. This debate is a current and important issue due to that approximately 200 000 limited companies would be affected if the statutory audit would be abolished.

The overall purpose of this thesis is to contribute to the debate about the statutory audit for small limited companies, by moving beyond the “yes and no debate”. We will describe and explain the attitudes towards the statutory audit and the existing accounting regulations among micro companies in two different business sectors.

In order to fulfil the purpose, we have conducted a qualitative study. We have interviewed the owners of six micro companies from two different business sectors, namely organizational consultants and building contractors.

The main conclusions from this study are that independent of their respective attitudes towards the statutory audit, none of the respondents would like the statutory audit to be abolished for small limited companies. Further, the respondents within the building contractors business perceive the accounting rules as more complicated than the respondents within the organizational consultants sector do, and a simplification of regulation would not change any of the respondents’ attitudes towards the statutory audit.

Place, publisher, year, edition, pages
2006. , p. 48
Keywords [en]
statutory audit, micro companies, simplified rules
Keywords [sv]
revisionsplikt
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-483OAI: oai:DiVA.org:hj-483DiVA, id: diva2:4196
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2006-06-29 Created: 2006-06-29

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