Svårigheter med att uppnå rättvisande bild i K2 regelverket : En kvalitativ studie utifrån revisorers perspektiv

Sammanfattning: Background and problem: Sweden became members of the EU in 1995, which meant changes in the Swedish Accounts Legislation. “True and fair view’’ was added as a concept, but no further definition existed. The concept must be certified in each audit report regardless of company. Since January 1, 2014, iti s mandatory for all private corporations to apply one of the K regulations that have existed since 2004. Previous studies show that K2 is a well mentioned regulation due to its simplifications, but there is also a connection between the fulfillment of true and fair view. There are contradictions in the K2 regulations and Swedish Accounts Legislation that affect the fulfillment of a true and fair view. One group of researchers believes that this is a non-existing problem, and another group believes it is a problem for the auditors since they end up in a dilemma when the regulation subordinates Swedish Accounts Legislation. Even if auditors are used with the regulations, it does not take away the problem that a regulatory framework such as K2 is, there are contradictions in Swedish Accounts Legislation which means that the true and fair view cannot be reached. Purpose: This study aims to research the difficulties auditors experience in achieving a true and fair view in the K2 regulations. And to create an understanding of what the difficulties depend on. Method: The study is applied with a qualitative method and abductive approach where semi-structured interviews were conducted with authorized auditors. Results and conclusion: The study shows that the auditors define true and fair view in different ways, where the definition still is unclear, but the basis is the same. Something must show a true and fair view, regardless of who is reading. Based on the results, it appears that it is the simplifications in the regulation that are difficult. A further difficulty is that there is not always a consensus regarding the purpose of the report, which means that the K2-regulations are not fulfilled with information, which requires users to bewell informed in what the simplification rules actually mean and which effects it has. In conclusion, it can be said that auditors, accounting consultants, and entrepreneurs tend to use different languages, which is also a difficulty when the regulations are established to facilitate entrepreneurs, while at the same time auditors and accounting consultants must work based on the regulations.