Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder

• Main Authors: Jonsson, Anna, Hübinette, Fredrik
• Format: Others
• Language: Swedish
• Published: Uppsala universitet, Företagsekonomiska institutionen 2007
• Subjects: Revisionsplikten; Business studies; Företagsekonomi
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8012

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies. This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources. The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing. They do not know how the new law will affect them because they don´t reveiw the revised material themselves. The belief of a more time consuming and expensive process of granting credit and an increase in economic crimes are other effects that could be caused by an abolishment.