Anlita en revisor eller inte? : - Omständigheternas och förväntningarnas påverkan på valet av frivillig revision.

Detta är en Magister-uppsats från Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

Sammanfattning: ABSTRACT Date: 2021-06-01 Level: Master thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Maja Heurlin 95/04/20 Felicia Larsson 96/01/19 Title: Hire an auditor or not? - Circumstances and expectations influence on the choice of voluntary audit. Tutor: Peter Dahlin Keywords: Voluntary audit, auditor, expectations, expectation gap, circumstances Research questions:- What circumstances may affect the choice of voluntary audit? - How do the circumstances and the shareholders' expectations of the auditor and its audit affect their choice to undergo a voluntary audit or not? Purpose: The purpose of the study is to describe the circumstances that may exist and contribute with an understanding of how circumstances and expectations can affect the choice to undergo or refrain from auditing. Method: This study was conducted with a qualitative approach where the empirical data has been collected through unstructured interviews. The respondents consist of a total 26 small company shareholders, half of whom have chosen to undergo an audit and the remaining half have chosen to refrain auditing. The approach was chosen to create a deeper understanding of the phenomenon. The interviews have been analysed through colour coding of various recurring reasoning and then themes. Conclusion: There is a smaller expectation gap between the shareholders, who have chosen to have an auditor, and the auditor's actual role. A larger expectation gap can be found with the shareholders where an audit has been refrained. Thus, the expectation gap has affected the shareholders in their choice of voluntary audit. The circumstances "costs", "security towards the Swedish Tax Agency" and “expansion and bank loans” have affected the shareholders' choices the most, both in terms of undergoing but also refraining from auditing. Thus, it can be said that both the expectations of the auditor and its tasks and other circumstances have an impact on small shareholders choice of voluntary audit.

  HÄR KAN DU HÄMTA UPPSATSEN I FULLTEXT. (följ länken till nästa sida)