Avskaffande av revisionsplikten : -         Alternativkostnader som kan uppkomma för de mindre företagen

Sammanfattning: This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.   The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.   The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.