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Revisionsplikten: En Jämförelse Sverige - Storbritannien
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2007 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
Abstract [sv]

EU: s lagstiftning gör det obligatoriskt för alla aktiebolag att upprätta årsredovisning och låta en kvalificerad revisor granska uppgifterna. Det fjärde EG direktivet ger dock de nationella myndigheterna en möjlighet att undanta små företag från denna annars tvingande regel. Sverige har till skillnad från nästan alla andra EU-länder låtit bli att införa särskilda regler för de minsta aktiebolagen.

Uppsatsen syftar till att belysa småföretagarnas åsikter om revisionsplikten som Sverige, i och med utvecklingen i våra grannländer, snart är ensam om inom EU. Utöver att undersöka svenska företagares attityd skall det kontrolleras om en jämförelse med utvecklingen i Storbritannien kan göras.

De svenska småföretagens attityder och åsikter har insamlats genom en enkätundersökning som skickats till 300 småföretagare via den öppna databasen Forreg.se. Undersökningen gav en svarsfrekvens på 19 procent. 9 procent av dessa svar kunde ej behandlas utan får betraktas som bortfall.

I Storbritannien har 54 procent av de undersökta företagen använt sig av undantaget med revision.

Resultatet från enkätundersökningen i Sverige visar på en något mer positiv inställning till revisionsplikten. Sammanlagt 66 procent ville ha kvar dagens regler eller en omarbetning av densamma. En majoritet, 58 procent, svarade att de inte tycke att företagets kostnad för revision översteg nyttan, vilket tolkas som att dessa kommer att använda sig av ett eventuellt undantag.

Abstract [en]

In the laws and regulations of the European Union there is a passage that compels every limited company to set up an annual report and to have that report audited by a qualified accountant. According to the fourth directive from the European Commission each member state are given the opportunity to allow an exemption for the smallest companies from the otherwise obligatory regulation. Sweden has, unlike almost every other European Union member, this far chosen to ignore that possibility.

The purpose of this paper is to view the thoughts and opinions concerning obligatory audit for the small limited companies in Sweden. It will also be examined if the experience gained from the ease of UK regulations on this point can help to appreciate the outcome of a similar Swedish decision.

The view of the small companies of Sweden has been examined through a survey, which has been sent to 300 small companies collected from the open database Forreg.se. The survey received a response rate of 19 percent whereof 9 percent could not be analysed.

In the UK, an earlier report has shown that 54 percent of the investigated companies would use the possibility not to file audited reports.

The results from the Swedish study shows that the Swedish companies have a more positive view on auditing. A total of 66 percent of the companies were positive to the rules of today and responded in favour of maintained rules or a reworked version of the rules rather than implementing voluntary auditing. A majority, 58 percent, of the companies replied that they didn’t assess that the cost of filling an audited report were greater than the benefits. The conclusion of the result is that 58 percent would use the voluntary audit rule.

Place, publisher, year, edition, pages
Huddinge: Institutionen för ekonomi och företagande , 2007. , 48 p.
Keyword [sv]
Revisionsplikt, Småföretag
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-1051OAI: oai:DiVA.org:sh-1051DiVA: diva2:15100
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-02-08 Created: 2007-02-08

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  • apa
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