Municipal Audit - The Switch of Audit Firm

Sammanfattning: The aim of this master thesis is to create a better understanding for what factors that affect a switch of professional audit firm in the municipal sector in Sweden. Methodology: In order to achieve the purpose of this thesis, we adopted an abductive approach and a qualitative method was used. Theoretical perspectives: The theoretical framework includes theories and previous research about factors that may have an impact on the switch of audit firm. Most previous researches are conducted- and the theories are applied in the private sector and in the municipal sector in foreign countries. Empirical foundation: The empirical foundation is based on one survey and twelve interviews with respondents from three municipalities. Conclusion: Based on the empirical data, we have found four factors that affect the switch of professional audit firm in the municipal sector in Sweden. These factors are: audit fee, commitment, independence of the professional auditor and audit quality.