Revisionspliktens avskaffande : En studie om hur revisorns roll har förändrats efter avskaffandet av revisionsplikten i små aktiebolag.
Sammanfattning: The aim of this essay is to investigate how the audit profession has changed since the abolition of audit obligation and how the auditors have adapted to the change. Through qualitative interviews with auditors, the auditor's role and duties has been analyzed since the abolition of audit obligation and the reduced demand for auditing. This in order to determine whether the abolition of the audit obligation has resulted in a change in the auditor's offer of services and if this has affected independence. Continuingly, the role of the auditor has been analyzed by the importance of the relationship with the customer as well as the expectation gap that exists. The collected material will be explained by an objective approach. The empirical evidence shows that there is a difference for the auditor's role as well as duties following the abolition of audit obligation where the service offer has been expanded while there is a reduced demand for auditing, which has been replaced by other services.
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