<p> </p><p><strong>Bakgrund: </strong>Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision. En inriktning som inte närmare undersökts är hur nystartade mikroföretag ser på revisionsplikten, vilket leder fram till uppsatsens frågeställning.</p><p><strong>Frågeställning:</strong> Vilka förväntningar hade mikroföretag på revisionen och revisorn när företagen startades? Efter första revisionen, uppfylldes förväntningarna på revisionen och revisorn? Hur kommer mikroföretagen att handla om revisionsplikten försvinner?</p><p><strong>Syfte:</strong> Att beskriva nystartade mikroföretags förväntningar och uppfattning av revisionen och revisorn samt att beskriva vad mikroföretagen får ut av revisionstjänsten.</p><p><strong>Metod: </strong>För att uppnå uppsatsens syfte har en kvalitativ studie genomförts. Insamlingen av data har skett genom personliga intervjuer med fem företagsledare i mikroföretag hemmahörande i Skellefteå. Intervjuerna har skett med utgångspunkt från en intervjuguide. Övrig information har insamlats från artiklar, avhandlingar, tryckta verk och internetsidor.          </p><p><strong>Slutsats: </strong>Mikroföretagen verkar vara nöjda med vad revisorn presterar och majoriteten tror att de kommer att behålla revisorn om revisionsplikten tas bort. Företagen efterfrågar då att revisorn har en mer rådgivande roll. En faktor är dock priset som avgör hur mycket revisorn kommer att anlitas.        </p> / <p> </p><p><strong>Background: </strong>Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions.</p><p><strong>Research questions:</strong> What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears?</p><p><strong>Purpose:</strong><strong> </strong>To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service.</p><p><strong>Method: </strong>To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                   </p><p><strong>Conclusion:</strong> Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.</p>

Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision. En inriktning som inte närmare undersökts är hur nystartade mikroföretag ser på revisionsplikten, vilket leder fram till uppsatsens frågeställning. Frågeställning: Vilka förväntningar hade mikroföretag på revisionen och revisorn när företagen startades? Efter första revisionen, uppfylldes förväntningarna på revisionen och revisorn? Hur kommer mikroföretagen att handla om revisionsplikten försvinner? Syfte: Att beskriva nystartade mikroföretags förväntningar och uppfattning av revisionen och revisorn samt att beskriva vad mikroföretagen får ut av revisionstjänsten. Metod: För att uppnå uppsatsens syfte har en kvalitativ studie genomförts. Insamlingen av data har skett genom personliga intervjuer med fem företagsledare i mikroföretag hemmahörande i Skellefteå. Intervjuerna har skett med utgångspunkt från en intervjuguide. Övrig information har insamlats från artiklar, avhandlingar, tryckta verk och internetsidor.           Slutsats: Mikroföretagen verkar vara nöjda med vad revisorn presterar och majoriteten tror att de kommer att behålla revisorn om revisionsplikten tas bort. Företagen efterfrågar då att revisorn har en mer rådgivande roll. En faktor är dock priset som avgör hur mycket revisorn kommer att anlitas. / Background: Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions. Research questions: What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears? Purpose: To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service. Method: To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                    Conclusion: Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.

Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter? Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                             Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.   Slutsats: Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier. / Research issue: What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds? How do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations? Purpose: The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees. Method: One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library.   Conclusion: Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.

Introducció. Una tercera part de les consultes en atenció primària obeeixen a una malaltia infecciosa i en més de la meitat d'aquestes es deu a una infecció del tracte respiratori. Malgrat l'efecte marginal dels antibiòtics en la majoria de les infeccions respiratòries, la prescripció antibiòtica en aquestes infeccions és molt elevada. Material i mètodes. L’objectiu d’aquesta tesi va ser avaluar l’efectivitat d’un programa d’intervenció en la reducció de la prescripció antibiòtica en les infeccions del tracte respiratori. Es tracta d’un estudi multicèntric de garantia de qualitat abans-després fet en atenció primària amb metges de família de diverses Comunitats Autònomes d’Espanya. Tots els metges van enregistrar durant 15 dies en els mesos de gener i febrer de 2008 (fase preintervenció) tots els contactes amb infeccions del tracte respiratori, recollint en una plantilla les següents variables: edat, sexe, dies amb símptomes, signes i símptomes acompanyants, sospita etiològica, diagnòstic, antibiòtic prescrit, al•lèrgia a la penicil•lina, demanda d’antibiòtic i derivació a un altre nivell assistencial o no. Amb els resultats globals i de cada investigador es van realitzar les activitats d’intervenció que incloïen una reunió presencial amb presentació i discussió de resultats i diverses reunions de formació en guies d'infeccions del tracte respiratori, fullets d'informació per als pacients, taller en tests diagnòstics ràpids – tècniques antigèniques per a la detecció de l’estreptococ β-hemolític del grup A (StrepA) i test ràpid de proteïna C reactiva en sang capil•lar (PCR) – i provisió d’aquests tests diagnòstics ràpids a la consulta. Tots els metges participants en l'estudi a excepció de Catalunya van dur a terme tota aquesta intervenció (grup d’intervenció completa); en canvi, els metges catalans van realitzar la mateixa intervenció menys el taller en mètodes diagnòstics ni tampoc es van oferir els tests ràpids (grup d’intervenció parcial). En una segona fase es va repetir el mateix registre a començaments de l'any 2009 (fase postintervenció). A més, en aquest segon any es van incloure nous metges que van emplenar el mateix registre (grup control) sense fer cap intervenció. Es va efectuar una anàlisi de regressió logística multinivell considerant la prescripció antibiòtica com a variable dependent. Resultats. D’un total de 309 metges d’atenció primària que van fer el primer registre en el 2008, 281 van realitzar tota la intervenció i el segon registre (90,9%), dels quals 210 van fer la intervenció completa i 71 la intervenció parcial. El grup control el conformaren 59 metges. La infecció més freqüent va ser el refredat (40,2% de tots els casos) i el símptoma més freqüent fou la tos (75,4% dels casos). Es donaren antibiòtics en més del 85% dels casos en pneumònia, amigdalitis aguda, otitis mitjana aguda i sinusitis aguda. L’antibiòtic que més freqüentment es prescrigué va ser l’associació d’amoxicil•lina i àcid clavulànic, seguit d’amoxicil•lina. Els signes que més prediren prescripció antibiòtica abans de la intervenció foren exsudat amigdalar, otorrea i purulència de l’esput, observant-se més de divuit vegades més prescripció antibiòtica quan aquests es presentaren que quan no. La intervenció parcial no va modificar el percentatge de prescripció antibiòtica mentre que els metges que van realitzar la intervenció completa sí la van modificar, passant d’un 27,4% global a l’inici a un 16,9%, principalment en grip (passant del 3% el 2008 al 0,3% el 2009), refredat comú (2,9% a 0,7%), bronquitis aguda (62,3% a 30,2%) i faringitis aguda (18,8% a 5,1%). Aquests metges van donar menys pes a l’exsudat faringoamigdalar i a l’esput purulent com a predictors d’antibioteràpia. Els metges que empraren l’StrepA prescrigueren menys antibiòtics que aquells que no l’utilitzaren en la faringoamigdalitis i el resultat negatiu del test va ser el factor protector més important d’antibioteràpia (OR:0,008; IC95%: 0,004-0,014). Semblantment, la prescripció antibiòtica va ser menor en les infeccions del tracte respiratori inferior quan es va utilitzar la PCR (43,9% vs. 61,8%; p<0,001). Quan els valors de PCR foren inferiors a 10 mg/L es donaren antibiòtics en menys del 15% dels casos tant en la sinusitis com en les infeccions respiratòries baixes. A més, només els metges que van rebre la intervenció completa, però no els que van rebre la parcial, van modificar qualitativament la prescripció antibiòtica. Conclusions. Els resultats obtinguts en l’estudi Happy Audit confirmen que la participació activa dels metges d’atenció primària amb la realització de tests diagnòstics ràpids a la consulta s’acompanya d’una reducció dràstica d’antibiòtics en les infeccions del tracte respiratori, principalment en aquelles infeccions considerades majoritàriament virals. / Introduction. A third of primary care consultations are due to an infectious disease and more than half are caused by a respiratory tract infection. Despite the marginal effect of antibiotics in most respiratory infections, antibiotic prescriptions in these infections is very high. Material and methods. The objective of this thesis was to evaluate the effectiveness of an intervention program in reducing antibiotic prescribing in respiratory tract infections. This is a before-after quality assurance multicenter study carried out in primary care with family physicians in various regions of Spain. All doctors registered for 15 days in January and February 2008 (pre-intervention) all contacts with respiratory tract infections byfilling out a template containing the following variables: age, sex, days with symptoms, signs and symptoms accompanying, suspected etiology, diagnosis, prescribed antibiotic, penicillin allergy, antibiotic prescribed, demand of antibiotic, and referral to another setting of care or not.All physicians participating in the study with the exception of Catalonia carried out the whole intervention (full intervention group: guidelines, information brochures for patients CRP and strepA );conversely, Catalan doctors performed the same intervention excepted for the workshop on rapid tests andpoint-of-care tests were not provided (partial intervention group) without intervention. The same registry was repeated in early 2009 (postintervention). Moreover, in this second year new physicians were included who completed the same record (control group). We performed a multilevel logistic regression analysis considering antibiotic prescription as the dependent variable. Results. Out of a total of 309 primary care physicians who performed the first registry in 2008 and 281 completed the intervention and the second registry (90.9%).The most common infection was common cold (40.2% of all cases) and the most frequent symptom was cough (75.4% of cases). Antibiotics were given more than 85% of cases in pneumonia, acute tonsillitis, otitis media and acute sinusitis. The most frequently antibiotic prescribed was amoxicillin and clavulanate followed by amoxicillin. The signs that predicted more frequently the prescription of antibiotics before the intervention were tonsillar exudate, otorrhea, and sputum purulence (more than eighteen-fold more frequently if they were observed). The partial intervention did not alter the rate of antibiotic prescription while doctors assigned to the complete intervention reduced the prescription of antibiotics from an overall 27.4% before to 16.9% after the intervention. These physicians gave less weight to pharyngeal exudate and purulent sputum as predictors of antibiotic prescribing. Doctors who used StrepA prescribed fewer antibiotics than those who did not use it and negative test result was the most important protective factor for antibiotic prescription for pharyngotonsillitis (OR: 0.008, 95%CI: 0.004 to 0.014). Similarly, antibiotic prescribing was lower in the lower respiratory tract infections among ohysicians who used the CRP rapid test (43.9% vs. 61.8%, p <0.001). Conclusions.On the basis of the results of Happy Audit study we can assure that active participation of primary care physicians with the performance of point-of-care tests in the consultation is accompanied by a drastic reduction of antibiotics in respiratory tract infections, primarily in those considered as mainly viral infections.

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie. Först undersöktes 4220 aktiebolag i Skåne för att finnabolagenmed orena revisionsberättelse. Vidare bidrog den första undersökningen i 333 aktiebolag som kommed i vår undersökning. Uppsatsen speglar aktiebolagspopulationen i Sverige.Resultaten har bearbetats statistiskt för att kunna pröva de hypoteser som tagits fram.Studien har påvisat att företagets fortlevnad, betalningsförmåga, omsättning och antal anställda påverkas av en oren revisionsberättelse. Dessutomvisarresultaten att en oren revisionsberättelse leder tillfler orenaoftare än till renade följande åren. Studien har endast påvisat en väldigt svag indikation på att åtgärder dämpareffekten av de orena revisionsberättelserna. / Since stakeholders proved to use the auditor’s report for decision-making, reactions to the qualified audit opinion implya negative result for the firm. Thus, we investigated how the audited firm’s organizational outcomes are influenced by the qualified audit opinion. Furthermore, the study aims to explain how the measure taken limits the effect of the qualified audit opinion.Based on previous research and theory, we created our own hypothesis. The hypothesis saysthat the qualified audit opinionaffectsorganizational outcomes and that these effects can be limited by the measures taken. To realize the purpose, we conducted a document study. We investigated 4220 firms in Skåne to find firms with qualified audit opinions. Furthermore, the first survey contributed 333 firms that brought in our survey. The results reflect the entire population of firms in Sweden. The results were statistically processed in order to test the developed hypothesis. The study has demonstrated that the firm’s survival, solvency,turnover and number ofemployees are affected by a qualified audit opinion. Furthermore, the results show that a qualified audit opinionleads more qualified audit opinions than unqualified audit opinions the following years. The study shows a very weak indication that measure taken limits the effect of the qualified audit opinion.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance. Thus, the socialization process should also be a vital means to achieve organizational identification, which consequently will help the organization to assure a uniform outcome among its employees.       Methodology/approach: The collection of primary data was done by five interviews with audit associates, working within an auditing firm that belongs to the Big 4-sphere.  Findings: The socialization process within the auditing firm is foremost characterized by an informal socialization strategy, where learning by doing and interaction with more experienced colleagues are fundamental parts within the process. Hence, the serial strategy is integrated in the informal socialization process. Moreover, the individual socialization strategy is present in terms of the individual learning that takes place in the daily work context. Considering the explicit and mandatory steps within the personal development plan, the sequential strategy is distinct. Thus, with the emphasis on the educations, influences of the fixed strategy can also be identified. However, the personal development varies among the associates with differentiated goals, which is in accordance to a variable strategy. Finally, due to the complexity of the profession of auditing concerning specific skills, the socialization process has influences from both retaining and processing strategy.  The length of the employment enhances the degree of the organizational identification, and therefore also by how far the associate has made it in the socialization process. Attributes that characterize the organizational identity and that are reflected in the associates’ self-image are for example analytical skills, urge, quality, ambitious and stress-hardy. The socialization process can in various ways explain why these attributes are apparent.

Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek. Bakgrund: Under 2000-talet har den finansiella revisionen genomgått en rad förändringar. Detta till följd av ett antal händelser såsom Enronskandalen som kom att ifrågasätta revisorers oberoende ytterligare. Syfte: Studiens syfte är att undersöka huruvida en revisors oberoende påverkas av variabler som revisionsbyråns storlek (Big 4), konsulttjänster och klientstorlek. Metod: Utifrån en deduktiv ansats har vi använt en kvantitativ metod genom att analysera sekundärdata som vi hämtat från Affärsdatas databas. Urvalet bestod av årsredovisningar och dess tillhörande revisionsberättelser som studerats utifrån kriterierna: svenska aktiebolag som inlett konkurs under april, maj och december 2010. Studiens kvantitativa data har jämförts med tidigare forskning inom revisionsområdet, denna forskning bottnar i teorier kring agentteori och revision som försäkran. Resultat och slutsats: Studiens resultat visar att Big 4 anmärker i något större utsträckning än övriga revisionsbyråer kring fortsatt drift. Studien fann ett signifikant samband mellan Big 4 och konsulttjänster, företag som nyttjar revisionstjänster från Big 4 nyttjar konsulttjänster i högre utsträckning än företag som har annan revisionsbyrå. Klientstorlek har enbart en påverkan på företagens benägenhet att köpa konsulttjänster, det vill säga förekomsten av att även köpa konsulttjänster utöver revisionen ökar i takt med företagens storlek, om än inte signifikant. Sammanfattningsvis kan klargöras att ingen av de undersökta variablerna har någon signifikant inverkan på anmärkning kring fortsatt drift, varken enskilt eller tillsammans. Detta resultat gör att den rimligaste tolkningen blir att revisorerna förblir oberoende trots påverkan utifrån. Det mesta talar för att valet av revisionsbyrå, vilka tjänster som nyttjats eller vilket företag man representerar inte påverkar revisorns oberoende vilket visar på att revisorn tycks klara av sin uppgift som en tredje oberoende part. / Background: During the early 2000s the financial audit went through a series of changes. The cause of these changes were several, one of these reasons were the Enron scandal which arouse the question about the importance of auditor independence once again.  Purpose: The purpose of the study is to examine whether variables as Big 4, advisory services or client size has any influence on auditor independence. Method: From a deductive point of view a quantitative method has been used as we analyzed data collected from the database Affärsdata. The data were collected from annual reports and audit reports which were analyzed based on the following criteria: Swedish limited companies with a started bankruptcy process during April, May or December in the year 2010. The data of the study have been compared with previous research in the audit field which deals with the theories agency theory and audit as an affirmation. Results and conclusion: The results of the study shows that Big 4 firms tend to issue going concern opinions in a slightly higher extent than other audit firms. There is a significant association between Big 4 and advisory services. Companies who use audit services provided by a Big 4 firm also use their advisory services to a higher extent than those who use audit services from other audit firms. Client size does only show an association, even though it is not statistically significant, between those companies who use both audit and advisory services, in other words, the tendency of using both audit and advisory services increase with company size. None of the investigated variables had any significant affect on the tendency to issue a going concern opinion, neither individually nor together. The most reasonable explanation to these results comes down to the fact that the Swedish auditors are independent due to the variables we studied. Based on this we conclude that the choice of audit firm, weather companies use advisory services or not, or who you are, does not affect the auditor’s independence which indicates that auditors cope with the independence issues quite well.

The smuggling action is a kind of illegally criminal behavior, that¡¦s inference not only can make our society in trouble and let the economic development slowdown, even make a great effect upon the country¡¦s policies, but also due to our national badly side reactions in the international society. It¡¦s also making the region of international regime in trouble. Base above reason, all of countries in the world have same the goal that enforcement tracking and crackdown the illegally smuggling actions. Unfortunately the illegally smuggling actions from time to time occur frequently in some special area of the across strait between Taiwan and Mainland China. Actually in above area the illegally smuggling actions are as famous as ¡§The Golden Triangle¡¨ in the world. Our customs anti-smuggling parties, they do their best in order to crackdown the illegally smuggling actions near the several years, but the result is not so good. Most the people want to know ¡§Why do the people want to smuggle¡¨? The answers are following reasons. ¡§The first reason is easily to get rich and the second reason is easily to pass the special path¡¨. It is the reason why, the most of people would rather venture than continue for waiting chance. I got the other reason, that because the most of smuggling people are very understand all the situation of the environment which area of the across strait. The smuggling people also understand ¡§Both of government of across strait are had quite different political situation, and both of government are lack a nice communication regime and path¡¨. Cause of the same reason, much more global illegally criminal organizations rather like to do some illegally smuggling actions in above area, especially in near several years. According to the Customs Law¡¦s regulations: Customs are the main organization on crackdown smuggling. So that they have to do it¡¦s well. Our customs really hard to work in order to get much more crackdown smuggling cases, and they also have got a lot of smuggling goods (which cargo never finish duties) in the past several years too. But actually the illegally smuggling actions still active in same area and continue to harm our country and our social security right now. All the data of this research report are including following two different situations. The first are according to across strait customs anti-smuggling actions they confiscated from smuggling people in past several years. And the second are collected from some smuggling people are able to choose the way of accomplish goal in near some years. But I am sure that all of them are real things. Especially we can get some knowledge base from different regime and different method of crackdown smuggling process in Mainland China customs. We hope that our customs can learn from above ¡§knowledge base¡¨ and to use for our anti-smuggling actions in the near future. I think it could be nice to our customs business of smuggling crackdown.

A Post-Occupancy Energy Analysis of the Gwinnett Environmental and Heritage Center conducted with the view of recommending optimizations that result in energy savings.

Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. In light of this forthcoming change in regulations, this thesis is used to analyze which factors are associated with a demand for auditing. Analysis in this thesis is based on a national survey including 900 Small and Medium-sized Enterprises (SMEs). Around 2/3 of respondent’s (CEO or CFO) state that the firm will choose to have audited accounts even in the absence of such a legal requirement. Based on responses from 421 firms, logistic regression results indicated that firms purchasing advisory services from an audit firm will choose to have their accounts audited to a higher extent than those firms not receiving advisory services. This finding, not identified in prior studies, is linked to advisory services being of higher quality when the audit firm also performs audit work. The demand for auditing is further positively associated with firm size, use of a Big 4 audit firm and firms located in the county of Småland. From these findings it follows that the traditional view of auditing as merely a control mechanism needs to be complemented by consideration of aspects of the internal value of auditing. The approaches of SME’s when engaging an audit firm for different types of advisory services is examined in this study based upon survey data. It is shown that the majority of advisory services provided are related to core competencies of an auditor such as tax, accounting and law. Logistic regression results show a positive association between firms purchasing advisory services and the length of the relationship with the provider as well as with the respondent’s perception of the audit quality. The latter association further confirms the close connection between audit and advisory services. It should be noted that when an audit firm recommends advisory services their use is significantly higher. There is also support for the demand for advisory services being positively related to firms that are corporate subsidiaries and located in Småland and Norrland, but negatively associated with the respondent’s level of education. It follows that factors related to demand for advisory services on an aggregate level could be categorized as being dependent on firm characteristics, audit firm characteristics and the relationship between the parties. Provision of non-audit services (NAS), such as different types of advisory services, to audit clients and the potential consequences for auditor independence and audit quality have been discussed in public debates and research as well as being subject of regulation. OLS regression results show that reporting quality is higher when the audit firm provides advisory services as well as preparing accounts. These findings hold for both discretionary accruals and a respondent’s perception of reporting quality. The provision of NAS improves the reporting quality due to better knowledge of the client and its operations. From the perspective of reporting quality this finding implies that there is no necessity to further restrict the possibility for an audit firm to provide advisory services as well as preparing accounts for audit clients.