In recent years, a significant transformation of Accounting has been its increasing feminization. If in 2006 women's participation in this profession was 39%, currently it has been 46% of the universe of active professionals, registered in the Brazilian Federal Accounting Council. The tendency is that it increases, since the female universe already corresponds to 60% of the entrance in Accounting graduation courses. However, in the Independent Auditing, a specialization of the accounting profession that demands a differentiated qualification, women correspond only to 20% of the professionals in this area and, in the state of Sergipe, Brazil, there is no representation. Independent Auditing may be considered to be a specialty of accounting dominated by men. In this sense, the approach of work and gender in the field of accounting, from the post-structuralist and constructivist perspectives, allows us to identify the dimension of career feminization without, however, disregarding its historical process or the pace that changes occurred in several professions recently. Thus, this thesis aims to analyze, from the perspective of gender, the insertion, rise and permanence in the work of accountants and independent auditors in the State of Sergipe, Brazil, and how they attribute meanings and purpose to work, training processes and qualification. The methodology was organized in a qualitative and quantitative manner, through semi-structured interviews with 19 professionals, of which 09 were independent auditors with the National Registry of Independent Auditors (CNAI in Portuguese), approved in the Technical Qualification Examination (TEQ), and 10 accountants, of which 03 are in the leadership of the class representations of the State. The analytical and interpretative process was developed based on Content Analysis (CA) and the results show that even with the feminization of accounting and with a higher level of qualification in relation to the male professional, the sexual division of labor is still present in women accountants’ professional and personal trajectories. Discussing gender relations in the Accounting and Independent Auditing jobs is essential when thinking about a democratic society that enables men and women to have equal opportunities and working conditions.________________________________________________________________________________________________________________________________ / En los últimos años, una significativa transformación de la Contabilidad ha sido su creciente feminización. Si en 2006 la participación de las mujeres en la profesión era del 39%, actualmente ha sido del 46% del universo de profesionales registrados y activos en el Consejo Federal de Contabilidad en Brasil. La tendencia es que aumente, ya que el universo femenino ya corresponde al 60% del ingreso en los cursos de Ciencias Contables. Sin embargo, en la Auditoría Independiente, una especialización de la profesión contable que demanda una calificación diferenciada, la mujer corresponde solamente al 20% y en el estado de Sergipe, en Brasil, no hay representatividad. Se puede considerar que la Auditoría Independiente es una especialidad de la contabilidad de dominio masculino. En este sentido, el abordaje del trabajo y género en el campo de la contabilidad, a partir de las perspectivas post-estructuralista y constructivista, permite identificar la dimensión de la feminización de las carreras sin, sin embargo, desconsiderar su proceso histórico o el ritmo con que los cambios ocurrieron en las más diversas profesiones recientemente. De esta forma, esta tesis tiene el objetivo de analizar, bajo la perspectiva de género, la inserción, ascenso y permanencia en el trabajo de contadoras y de auditores independientes en el Estado de Sergipe y cómo ellos/as atribuyen sentidos y significados al trabajo, procesos de formación y la calificación. La metodología fue organizada con cuño cualitativo y cuantitativo, a través de entrevistas semiestructuradas con 19 profesionales, siendo 09 auditores independientes con registro ante el Catastro Nacional de Auditores Independientes de Brasil (CNAI), aprobados en el Examen de Calificación Técnica de Brasil, y 10 contadoras, de las cuales 03 están en los liderazgos de las representaciones de clase del Estado. El proceso analítico e interpretativo fue desarrollado con base en el Análisis de Contenido (AC) y los resultados apuntan que, incluso con la feminización de la contabilidad y con un mayor nivel de calificación en relación al profesional del sexo masculino, la división sexual del trabajo todavía está presente en las trayectorias profesionales y personales de las mujeres contadoras. Discutir las relaciones de género en el trabajo de la Contabilidad y de la Auditoría Independiente es esencial cuando se piensa en una sociedad democrática que viabilice a hombres y mujeres igualdad de oportunidades y de condiciones de trabajo. / Nos últimos anos, uma significativa transformação da Contabilidade tem sido a sua crescente feminização. Se em 2006 a participação das mulheres na profissão era de 39%, atualmente tem sido de 46% do universo de profissionais registrados, ativos, no Conselho Federal de Contabilidade. A tendência é que aumente, uma vez que o universo feminino já corresponde a 60% do ingresso nos cursos de Ciências Contábeis. No entanto, na Auditoria Independente, uma especialização da profissão contábil que demanda uma qualificação diferenciada, a mulher corresponde somente a 20% e no estado de Sergipe não há nenhuma representatividade. Pode-se considerar que a Auditoria Independente é uma especialidade da contabilidade de domínio masculino. Nesse sentido, a abordagem do trabalho e gênero no campo da contabilidade, a partir das perspectivas pós-estruturalista e construtivista, permite identificar a dimensão da feminização das carreiras sem, no entanto, desconsiderar o seu processo histórico ou o ritmo com que as mudanças ocorreram nas mais diversas profissões recentemente. Dessa forma, essa tese tem o objetivo de analisar, sob a perspectiva de gênero, a inserção, ascensão e permanência no trabalho de contadoras e de auditores independentes no Estado de Sergipe e como eles/as atribuem sentidos e significados ao trabalho, processos de formação e à qualificação. A metodologia foi organizada com cunho qualitativo e quantitativo, por meio de entrevistas semiestruturadas com 19 profissionais, sendo 09 auditores independentes com registro junto ao Cadastro Nacional de Auditores Independentes (CNAI), aprovados no Exame de Qualificação Técnica (EQT), e 10 contadoras, das quais 03 estão nas lideranças das representações de classe do Estado. O processo analítico e interpretativo foi desenvolvido com base na Análise de Conteúdo (AC) e os resultados apontam que, mesmo com a feminização da contabilidade e com um maior nível de qualificação em relação ao profissional do sexo masculino, a divisão sexual do trabalho ainda está presente nas trajetórias profissionais e pessoais das mulheres contadoras. Discutir as relações de gênero no trabalho da Contabilidade e da Auditoria Independente é essencial quando se pensa em uma sociedade democrática que viabilize a homens e mulheres igualdade de oportunidades e de condições de trabalho. / São Cristóvão, SE

Made available in DSpace on 2016-03-15T19:32:25Z (GMT). No. of bitstreams: 1 Francisco Angelo Antunes.pdf: 675685 bytes, checksum: 426efb87cac081ba7d086b13f5a89079 (MD5) Previous issue date: 2010-11-17 / The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go. / O desenvolvimento do sistema capitalista tem requerido cada vez mais a participação, no mercado de trabalho, de profissionais qualificados, e o processo de desenvolvimento do capitalismo vem provocando constantes alterações na estrutura desse mercado. Ultimamente as mudanças no mundo dos negócios brasileiro têm sido mais recorrentes, principalmente a partir do processo de estabilização e abertura da economia, processo que tem se acentuado na atual fase de globalização econômica. A presente pesquisa é uma contribuição ao estudo do surgimento e da evolução da atividade do auditor independente no Brasil. O estudo apresenta também uma breve análise comparativa do processo de desenvolvimento dessa atividade no Brasil com o apresentado em outros países e, ainda, uma avaliação sobre a contribuição que a atividade pode trazer à sociedade. Para tanto, foi realizada uma pesquisa fundamentada na Sociologia das Profissões, com o objetivo de entender como esta especialização se institucionalizou, delimitou seu campo de atuação no país e se está, ou não, em processo de se transformar, de especialização contábil, em profissão autônoma. O método de pesquisa utilizado foi o historiográfico, baseado no modelo desenvolvido por Larson (1977) de estratégia profissional (Professional Project). Foram também realizadas entrevistas com professores e profissionais de renome e experiência reconhecida na área, e o resultado foi analisado pela abordagem metodológica da análise de conteúdo, que se baseou no estudo desenvolvido por Bardin (2004). Os resultados obtidos sugerem que o processo de profissionalização do auditor independente ainda está em curso e, por ora, não atende a todos os requisitos necessários e suficientes para ser considerada, sob a ótica da Sociologia das Profissões, uma profissão plena. Embora a atividade já atenda à maioria desses requisitos, ainda existem algumas etapas a percorrer.

A comunidade empresarial e os profissionais de Sistemas e Processamento de Dados enfrentam atualmente um novo tipo de desafio: A ameaça dos computadores. O crescente volume de computadores e a larga utilização das tecnologias de teleprocessamento e de redes estão levando as organizações à crescente dependencia de sua Estrutura de Informatica e de seu principal produto: os sistemas de informação e os demais elementos a eles associados. Não é dificil constatar que o impacto destas tecnologias tem sido absorvido apenas parcialmente não só por usuários mas tambem pelos profissionais. De fato o desenvolvimento dos computadores não é acompanhado pelo correspondente desenvolvimento dos princípios de Administração de Processamento de Dados. Isso significa que os princípios e normas administrativos e de controle para este tipo de atividade não se encontram no estágio desejado, isto é, não foram estabelecidos princípios e normas definitivos para obter-se uma area de Processamento de Dados completamente segura e confiável. Esta \"janela aberta\" é, como consequência, o caminho mais curto para práticas criminosas e erros generalizados, os quais resultarão em danos ás operações e aos ativos das organizações. O conceito de segurança amplamente utilizado atualmente refere-se mais à segurança física e não inclui todos os componentes de uma área de Processamento de Dados, como deveria ser compreendida, a saber: a) As instalações físicas - Incluindo equipamentos, softwares, instalações, equipamentos auxiliares, linhas telefonicas, etc. b) Os sistemas de informação por computador (sistemas \"batch\" tradicionais) c) Os Sistemas de Informação por computador que utilizam tecnologias avançadas tais como Banco de Dados e Comunicação de Dados Neste estudo propõe-se que o conceito de segurança seja extendiido a todos os elementos do ambiente de processamento de dados, como um fator que contribui para sua integridade e eficácia. Este trabalho contribui para o estudo da administração em Processamento de Dados pois apresenta, para cada elemento de uma área de Processamento de Dados as causas de ameaças e os controles mais importantes na redução do impacto dessas causas. / The business community and the Data Processing and Information Systems professionals are facing today a new kind of challenge: the Computer threat. The increasing number of installed computers and the large utilization of teleprocessing and networking techniques are pushing the organizations to be greatly dependent on the Information Processing Facility and its final product: the computerized information systems and the associated environment. It is not very difficult to verify that the impact of this fast growing technology has been only partially absorbed not only by users but also by the computer professionals. In fact, the computer development is not being followed by the corresponding development of the Data Processing Administration Principles. This means that the control and administration guidelines for this type of activity are not in the desirable stage, i.e., no final conclusions have been set up on how to obtain a completely secure and reliable Data Processing Installation. This open Window is, as a consequence, the shortest way for criminal practices and generalized errors which will result in the damage of the organizations assets and operations. The concept of security largely used today refers mostly to the physical security and does not cover all the components of the Data Processing Installation as it should be understood: a) The Physical Installation - including the hardware, software, lay-out, auxiliary equipment, telephone lines , etc.. b) The computerized information system (formal batch system) c) The computerized information systems using advanced techniques such as Data Base and Data Communication. d) The Process of Information Systems Development (Methodology) In this study, we propose that the concept of security be extended to all the elements of the Data Processing environment, as a basic factor which contributes to its integrity and effectiveness. As a contribution to the study of the Data Processing Administration, we present, for each element, the most critical causes of exposures and the most important controls which may reduce the impact of these causes.

Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:01:44Z No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:05Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:16Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Made available in DSpace on 2013-08-08T15:02:33Z (GMT). No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) Previous issue date: 2008 / O objetivo deste trabalho é investigar a relação existente entre a ressalva imposta no parecer da auditoria independente e a reapresentação exigida pelo Banco Central, a existência de forte correlação entre haver ressalva e reapresentação por exigência, indicariam que o parecer teria capacidade de antecipar exigência de reapresentação por parte do Banco Central. Selecionamos o grupo formado pelos bancos que tem ações negociadas na bolsa de valores e mapeamos as combinações formadas pelo tipo de parecer com o tipo de apresentação, de igual modo utilizamos este método em dois estratos da amostra, por porte da firma de auditoria e por haver ou não algum nível de Governança Corporativa. Os resultados não mostraram relação significativa entre parecer com ressalva e reapresentação, nem os estratos demonstraram percentuais significativamente melhores em relação aos demais estratos ou mesmo em relação à amostra. Concluímos que não há relação entre parecer e reapresentação por exigência, nem relevância com relação ao porte ou a governança corporativa, porém os resultados mostraram haver maior percentual de reapresentação espontânea no estrato por governança corporativa, o que indicaria um cuidado maior em relação às demonstrações independente do parecer da auditoria independente.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:27Z No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:40Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:49Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Made available in DSpace on 2013-10-25T18:39:00Z (GMT). No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) Previous issue date: 2008 / The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor, without bias by the interested of the professional involved, since this is solely a documental study. Therefore, one arrives at diverse hypotheses in regard to the occurrence of a qualified report as a factor that encourages the administration to change auditors and in relation to the mandatory turnover of auditors favoring the issuing of qualified reports. In addition to the documental study, this paper is also comprised of a review of the academic and specialized literature that is the basis for the made questions addressed. The results obtained after the considerations and verification observed in the bibliographic studies, and the tests results from the Chi-square statistics, verify that the administration is more favorable to changing auditing firms when it receives a report modified by relevant safety clauses and emphases than when it receives a clean report from the current auditing firm. Another verification is the absence of a relationship between adopting the mandatory auditing turnover and issuing modified reports in the years after such change takes place. / Esta pesquisa tem como objetivo principal verificar se há relação entre a troca espontânea da auditoria independente e o parecer não limpo emitido no ano anterior e também se há relação positiva entre o rodízio de auditores e a emissão de pareceres não limpos no ano do rodízio e nos seguintes. Justifica-se este trabalho pela proposta de avaliar cientificamente o impacto da influência da administração e da adoção do rodízio de auditoria na independência do auditor externo, sem ser enviesado pelos interesses dos profissionais envolvidos, uma vez que esta é uma pesquisa exclusivamente documental. Portanto, chega-se a diversas hipóteses quanto à ocorrência de parecer não limpo como fator motivador para a troca de auditores por parte da administração e quanto ao rodízio obrigatório de auditorias propiciando a emissão de pareceres não limpos. Além da pesquisa documental, este trabalho também é composto por revisão da literatura acadêmica e especializada, que fundamentam e respaldam as principais questões abordadas. Os resultados obtidos, após as considerações e constatações observadas nas pesquisas bibliográficas, e nos resultados dos testes da estatística qui-quadrado, verificam que a administração é mais propensa a trocar a firma de auditoria quando recebe um parecer modificado por ressalvas e ênfases relevantes que quando recebe um parecer limpo da firma de auditoria atual. Outra constatação é a ausência de relação entre a adoção do rodízio obrigatório de auditoria e a emissão de pareceres modificados nos anos após esta troca.

The twenty first century has identified knowledge, as opposed to labour, raw materials or capital, as the key resource required by firms. This has created a shift of ownership in relationships between employees and employers since employees own the tools of production through the knowledge they hold (Kinnear & Sutherland, 2000). The employment relationship is undergoing fundamental changes due to international competition, de-regularisation and globalisation which have major implications for attraction, motivation and retention of talented employees (De Vos & Meganck, 2009). Organisations face great challenges and intense competition with almost all strategies being easily replicable by competitors. This has led organisations to begin realising that people are in fact the only real differentiator that can gain the organisation competitive advantage (Munsamy & Bosch Venter, 2009). Turnover of employees costs South Africa millions of rands per annum through decreased productivity, increased accidents and quality problems. Specifically, loss of knowledge workers are identified through costs of hiring and training new employees, loss of institutional knowledge, lower office morale, loss of talent and customer dissatisfaction. It is therefore essential to understand the reasons why employees leave organisations in order to discover how to retain them (Mendes & Stander, 2011; Gaylard, Sutherland & Viedge, 2005). Employee turnover can have several negative consequences. It can be difficult to replace the departed employees and the cost of replacing employees can be exhaustive. Remaining employees can be left feeling demoralised from the loss of valued co-workers and work patterns can be disrupted until replacements are found (Newstrom and Davis, 1997). Bilal, Zia-ur-Rehman, and Raza, (2010) add to this list of negative consequences of turnover as turnover can increase recruitment and training costs, loss of productivity as projects lose continuity, interruption of key activities, increase in mistakes made, or even hiring the wrong person for the position.

The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.

The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically the University of economics in Prague and company ČEZ. Those organisations were selected with the intent of making a comparison of the contribution of the audits in different institutions, when it comes to the nature of business and size.

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag. Lagstadgad kvalité enligt Årsredovisningslagen baseras på den kvantitativakvalitén. Bolagsverket som handlägger årsredovisningar, upplever en skillnad i kvalitén efteratt revisionsplikten avskaffades för små aktiebolag 2010. Utredningar som SOU 2008:32 visaratt revisorn inte har en märkbar betydelse för kvalitén. Hultman & Nylander (2012) antyder att det inte finns stöd för att en redovisningskonsult och revisor ger en högre kvalité iårsredovisningarna. Chung & Narasimhan (2001) menar att kostnaden för revision är huvudargumentet till avskaffande av revisionsplikt, även om det finns olika argument förlagstadgad revision. Banker kan ställa krav på sina kunder att deras årsredovisningar ska varareviderade. Det beror på att årsredovisningarna får högre kvalité och större trovärdighet om enrevisor har anlitats, enligt Allee & Yohn (2009). Den forskningen som förekommer inomämnet består av kvalitativ kvalité. Det förekommer dock få studier kring kvantitativ kvalité. Mora et al. (1994) är huvudreferens för denna studie. De utvecklade ett poängsystem förbedömning av kvalité i spanska årsredovisningar. Vi gjorde en kvantitativ studie med ett urval på 121 små aktiebolag i Västernorrland, somhade valt bort revisor. Räkenskapsåret utan revisor jämfördes mot närmast föregående år då de hade revisor. Vi ville kartlägga om det fanns ett samband mellan kvalité i årsredovisningaroch förekomst av revisor. För att bedöma kvalitén tillämpades vår utvecklade modell frånMora et al. (1994) och intervjuer med revisorer. Modellen utvärderades med en intervju medtvå revisorer från Grant Thornton i Sundsvall. Därefter utvecklades modellen ytterligare.Resultatet visade att reviderade årsredovisningar hade 5.8 % i bristfällighet. Bristfälligheten för oreviderade årsredovisningar var 8.2 %. Slutsatsen av studien var att det inte fanns stöd för att revisorn har en betydelse för kvalitén. Det stämde också överens med Hultman & Nylander(2012) som hade liknande resultat. De brister som förekom var till stor del formaliabrister.Den vidareutvecklade modellen med uppdelning av lagstadgade brister och formaliabrister visade inget samband mellan kvalité i årsredovisning och val att ha eller inte ha revisor. / The purpose of this study is to identify the auditor's role of the statutory quality in microcompany financial statements. Further more, the study develops and tests a model to assess the quality of the annual reports for micro enterprises. Quality in annual reports can be assessed as qualitative or quantitative. Qualitative quality is characterized by the qualitative characteristics of the Financial Accounting Standards Board and the International AccountingStandards Board. The quantitative quality focuses on the completeness of the financial statements according to the current rules. Statutory quality of the Annual Accounts Act is based on the quantitative quality. Swedish Companies Registration Office dealing annual perceive a difference in quality after the audit requirement was abolished for small limited companies 2010. Investigation SOU 2008: 32 show that the auditor does not have asignificant bearing on quality. Hultman & Nylander (2012) suggests that there is support for abookkeeper and auditor provides a higher quality of financial statements. Chung &Narasimhan (2001) argues that the cost of the audit is the main argument for the abolition of mandatory auditing, although there are various arguments for statutory audit. Banks may require their client’s financial statements to be audited. That's because the annual reports gethigher quality and greater credibility, if an auditor has been hired, according to Allee andYohn (2009). The research, appearing in the subject is about the qualitative quality. However, there are few studies on quantitative quality. Mora et al. (1994) is the main reference for this study. They developed a scoring system for assessing the quality of the Spanish annualreports.We made a quantitative study with a sample of 121 small companies in Västernorrland, whichhad opted out of the auditor. Fiscal year without auditor compared to the previous year whenthey had the auditor. We wanted to determine whether there was a connection between thequality of the annual report and the presence of the auditor. To assess the quality we appliedour developed model after model of Mora et al. (1994) on the statutory quality and interviews with auditors. The model was evaluated with an interview with two auditors from GrantThornton in Sundsvall. There after the model developed further. The results showed that theaudited financial statements had 5.8% of the deficiency. Defectiveness of the unaudited financial statements was 8.2%. The conclusion of the study was that there was not enough support for the thesis that the auditor has a bearing on the quality. It was also in line with Hultman & Nylander (2012) which had similar tendencies. The short coming of the outcome was largely formal deficiencies. The further developed model of the division of statutory- andformal deficiencies showed no relationship between the quality of the annual report and the choice to hire an auditor or not.

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén i mikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för att bedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömas som kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativa egenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningen enligt rådande lag. Lagstadgad kvalité enligt Årsredovis-ningslagen baseras på den kvantitativa kvalitén. Bolagsverket som handlägger årsredovisningar, upplever en skillnad i kvalitén efter att revisionsplikten avskaffades för små aktiebolag 2010. Utredningar som SOU 2008:32 visar att revisorn inte har en märkbar betydelse för kvalitén. Hultman & Nylander (2012) antyder att det inte finns stöd för att en redovisningskonsult och revisor ger en högre kvalité i årsredovisningarna. Chung & Narasimhan (2001) menar att kostnaden för revision är huvud-argumentet till avskaffande av revisionsplikt, även om det finns olika argument för lagstadgad revision. Banker kan ställa krav på sina kunder att deras årsredovisningar ska vara reviderade. Det beror på att årsredovis-ningarna får högre kvalité och större trovärdighet om en revisor har anlitats, enligt Allee & Yohn (2009). Den forskningen som förekommer inom ämnet består av kvalitativ kvalité. Det förekommer dock få studier kring kvantitativ kvalité. Mora et al. (1994) är huvudreferens för denna studie. De utvecklade ett poängsystem för bedömning av kvalité i spanska årsredovisningar.Vi gjorde en kvantitativ studie med ett urval på 121 små aktiebolag i Västernorrland, som hade valt bort revisor. Räkenskapsåret utan revisor jämfördes mot närmast föregående år då de hade revisor. Vi ville kartlägga om det fanns ett samband mellan kvalité i årsredovisningar och förekomst av revisor. För att bedöma kvalitén tillämpades vår utvecklade modell frånMora et al. (1994) och intervjuer med revisorer. Modellen utvärderades med en intervju med två revisorer från Grant Thornton i Sundsvall. Därefter utvecklades modellen ytterligare. Resultatet visade att reviderade årsredo-visningar hade 5.8 % i bristfällighet. Bristfälligheten för oreviderade årsredovisningar var 8.2 %. Slutsatsen av studien var att det inte fanns stöd för att revisorn har en betydelse för kvalitén. Det stämde också överens med Hultman & Nylander (2012) som hade liknande resultat. De brister som förekom var till stor del formaliabrister. Den vidareutvecklade modellen med uppdelning av lagstadgade brister och formaliabrister visade inget samband mellan kvalité i årsredovisning och val att ha eller inte ha revisor. / The purpose of this study is to identify the auditor's role of the statutory quality in microcompany financial statements. Furthermore, the study develops and tests a model to assess the quality of the annual reports for micro enterprises. Quality in annual reports can be assessed as qualitative or quantitative. Qualitative quality is characterized by the qualitativecharacteristics of the Financial Accounting Standards Board and the International Accounting Standards Board. The quantitative quality focuses on the completeness of the financial statements according to the current rules. Statutory quality of the Annual Accounts Act is based on the quantitative quality. Swedish Companies Registration Office dealing annual perceive a difference in quality after the audit requirement was abolished for small limited companies 2010. Investigation SOU 2008: 32 show that the auditor does not have a significant bearing on quality. Hultman & Nylander (2012) suggests that there is support for a bookkeeper and auditor provides a higher quality of financial statements. Chung & Narasimhan (2001) argues that the cost of the audit is the main argument for the abolition of mandatory auditing, although there are various arguments for statutory audit. Banks may require their client’s financial statements to be audited. That's because the annual reports get higher quality and greater credibility, if an auditor has been hired, according to Allee and Yohn (2009). The research, appearing in the subject is about the qualitative quality. However, there are few studies on quantitative quality. Mora et al. (1994) is the main reference for thisstudy. They developed a scoring system for assessing the quality of the Spanish annual reports.We made a quantitative study with a sample of 121 small companies in Västernorrland, which had opted out of the auditor. Fiscal year without auditor compared to the previous year when they had the auditor. We wanted to determine whether there was a connection between the quality of the annual report and the presence of the auditor. To assess the quality we applied our developed model after model of Mora et al. (1994) on the statutory quality and interviews with auditors. The model was evaluated with an interview with two auditors from Grant Thornton in Sundsvall. Thereafter the model developed further. The results showed that the audited financial statements had 5.8% of the deficiency. Defectiveness of the unauditedfinancial statements was 8.2%. The conclusion of the study was that there was not enough support for the thesis that the auditor has a bearing on the quality. It was also in line with Hultman & Nylander (2012) which had similar tendencies. The shortcoming of the outcome was largely formal deficiencies. The further developed model of the division of statutory- and formal deficiencies showed no relationship between the quality of the annual report and the choice to hire an auditor or not.