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1. Avskaffandet av revisionsplikten : En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen
Kandidat-uppsats, Institutionen för samhällsvetenskaperSammanfattning : Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore? Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit? Method: This research founds itself in a qualitative study with a deductive research approach. LÄS MER