Sökning: "Franziska Schöps"

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  1. 1. Determinants of Voluntary Audit in Micro-Entities : A qualitative study of micro-entities in Skellefteå

    Magister-uppsats, Handelshögskolan vid Umeå universitet; Företagsekonomi

    Författare :Franziska Schöps; Elin Persson; [2012]
    Nyckelord :Voluntary Audit; Micro-Entities;

    Sammanfattning : Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. EU has made it possible for member states to reduce the accounting and audit requirements for small companies and Sweden introduced the option of voluntary audit from the fiscal year of 2011 for micro-entities that do not exceed the threshold values of 3 employees, 3 MSEK turnover and 1. LÄS MER