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Avskaffandet av revisionsplikten för mindre aktiebolag trädde i kraft år 2010. Både positiva och negativa åsikter gällande denna lag har förekommit sedan avskaffandet trädde i kraft. En fördel är att mindre aktiebolag kan undgå kostnader för revisionsarvodet. En nackdel är att risken för skattefel och andra bokföringsfel kan öka om företagen väljer bort revision och detkan i sin tur leda till ökade kostnader i form av skattetillägg om Skatteverket gör en kontroll. I värsta fall kan det även leda till näringsförbud om de små aktiebolagen inte följer lagar och regler gällande skatter och andra avgifter. Skattefel kan vara avsiktliga och oavsiktliga och dessa fel har stor påverkan på företagets intressenter. Skatteverket anses vara en primär intressent för företaget eftersom denna myndighet kan ha stor påverkan på företagetsfortlevnad.Det övergripande syftet med studien är att beskriva och analysera om revisionspliktens avskaffande påverkat förekomsten av skattefel ur Skatteverkets perspektiv, om skattefelen påverkats av redovisningskonsultens roll, om det finns några branscher som är särskiltdrabbade samt vad myndigheten gör för att motverka uppkomsten av skattefel. För att uppfylla syftet har en kvalitativ studie genomförts i form av intervjuer med anställda inom myndigheten. Med stöd av den teoretiska referensramen och informationen från intervjuerna analyserades resultatet, vilket i sin tur lade grund för slutsatsen. Resultatet av denna studie visar bland annat att revisionspliktens avskaffande har påverkat förekomsten av skattefel och Skatteverkets personal upplever att kvaliteten på årsredovisningarna försämrats. Studiens slutsats belyser att Skatteverket som en intressent har påverkats av revisionspliktens avskaffande och i samband med detta har myndigheten utökat sina insatser och kontroller.Skatteverket kan med hjälp av de revideringar som utförs se att andelen skattefel är större hos nystartade företag, vilket kan bero på okunskap. Det förekommer även mer fel i branscher med omfattande kontanthantering. / The abolition of the audit requirement for small limited companies entered into force in 2010. Positive and negative opinions regarding this law have occurred since the abolition took effect. An advantage is that smaller companies can escape the cost of the audit fee. A disadvantage is that the risk of tax errors and other accounting errors increases as companies opt-out audit and this can in turn lead to increased costs in the form of additional tax if the tax office makes a check. In the worst cases, it can even lead to disqualification if the small company does not follow the laws and rules applicable to taxes and other fees. Tax errors can be intentional or unintentional and these errors have a major impact on the company’sstakeholders. The tax office is considered to be a primary stakeholder for the company because this authority can have a significant impact on the continuity of its business activities.  The overall objective of the study is to describe and analyze if and how the audit duty elimination impacted on the incidence of tax errors from the Swedish Tax Agency perspective, and authority what it does to counteract the emergence of tax errors. In order to meet the aim a qualitative study has been carried out in the form of interviews with employees of the authority. On the basis of the theoretical framework, the information from theinterviews was analyzed which in turn laid the basis for the conclusions. The study’s conclusions highlight that the tax agency as a stakeholder has been affected by the abolition of the audit obligation and in connection with this, the agency increased its actions and controls. The results of this study further show that the audit abolition has affected the incidence of tax errors, and the quality of the financial statements has deteriorated. The Swedish Tax Agency has from the outcome audits found that the proportion of the tax errorsis greater in start-ups, which may be due to ignorance. There are also more errors in industries with extensive cash handling.

On the 1st of November 2010 more than 70% of small companies on the stock market, in Sweden, have chosen to abolish the audit system; however despite this elimination some companies advocated the importance of using the audit system. The aim of the paper is to highlight and explain the underlying reasons to that the owners of small limited company chooses to retain the audit. A qualitative method was adopted which uses semi-structured interviews, a total of 13 interviews were conducted, two of them were face to face and eleven were phone interviews. The empirical results showed that there are a number of reasons behind the small companies choice of audit, serving its own cause, seriousness of the audit system, information asymmetry, the Swedish Tax Agency, the credibility of the various stakeholders, the need of advice, lack of time, lack of knowledge in economics, educational level concerning finance and sales, to name a few.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.   The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.   The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.

Varje dag gifts 33 000 barn bort globalt, sammanlagt beräknas 650 miljoner av världens kvinnor ha gifts bort innan de uppnått myndighetsålder. År 1981 undertecknade Sverige konventionen om avskaffandet av all slags diskriminering av kvinnor (CEDAW) och konventionen började gälla samma år. CEDAW fastställer rätten att själv få välja med vem man vill ingå äktenskap samt att parterna ska vara minst 18 år vid tiden för giftermålet. Den 1 januari år 2020 inkorporerades barnkonventionen i svensk lag som ett steg i att stärka barns rättigheter. Barnkonventionen fastslår att konventionsstaterna är skyldiga att avskaffa skadliga sedvänjor, dit barnäktenskap hör. Som ett steg i att utöka skyddet för barn som riskerar bli bortgifta i utlandet infördes den 1 juli år 2020 ett utreseförbud i 31 a-i §§ (1990:52) med särskilda bestämmelser om vård av unga (LVU). Uppsatsen utreder vilken skyddsnivå Sverige, utifrån sina människorättsliga åtaganden, ska ge barn som riskerar att bli bortgifta i utlandet samt hur skyddsmekanismerna är utformade. Vidare utreds processen för att tillämpa utreseförbudet och vilka utmaningar som följer. För att skapa förståelse för det eventuella förtryck ett barn kan uppleva i samband med tillämpningen av utreseförbudet tillämpas Iris Marion Youngs teori om förtryckets fem ansikten i analysen.  Sverige ska enligt barnkonventionen och CEDAW till sin yttersta förmåga skydda barn från skadliga sedvänjor såsom barnäktenskap. För att vidareutveckla skyddet har bland annat ett utreseförbud införts i LVU. Resultatet visar att Sverige förvisso arbetar aktivt för att minska antalet barnäktenskap men att undantag gjorts för vilka resor som omfattas av förbudet. Frivilliga utlandsresor, där båda parter är minderåriga, omfattas inte vilket riskerar reducera barnens rättsliga skydd. Analys av förvaltningsrättens domar i mål rörande utreseförbud påvisar att barn som riskerar bli bortgifta i utlandet kan uppleva flera olika typer av förtryck, både från sin hemmiljö och staten. När staten fattar beslut som inskränker ett barns fri- och rättigheter för att skydda denne från att utsättas för skadliga sedvänjor är det av vikt att utreda hur det påverkar barnet. / Every day, 33,000 children are married off globally. In addition, a total of 650 million of the world's women are estimated to have been married off before reaching the age of majority. In 1981, Sweden signed the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) and the convention came into force the same year. CEDAW establishes the right to choose with whom you want to marry and that the parties must be 18 years or older at the time of the marriage. In 2020, the Convention on the Rights of the Child was incorporated into Swedish law as a step in strengthening children's rights. It states that States Parties are obliged to abolish harmful practices to which child marriage belongs. As a step in increasing the protection for children who are at risk of being married off abroad, a travel ban was also introduced in 2020 in 31 a-i §§ The Care of Young Persons (Special Provisions) Act. According to the Convention on the Rights of the Child and CEDAW, Sweden must do its utmost to protect children from harmful practices such as child marriage. This thesis investigates what level of protection Sweden should provide children who are at risk of being married off abroad and how the protection mechanisms are designed. Furthermore, the process for applying the travel ban and the challenges that follow are investigated. To create an understanding of the possible oppression a child may experience in connection with the application of the travel ban, Iris Marion Young's theory of the five faces of oppression is applied in the thesis' analysis.  The results show that Sweden certainly works actively to reduce the number of child marriages, but that exceptions have been made for which trips are covered by the ban. Voluntary trips abroad, where both parties are minors, are not covered, which risks reducing the children's legal protection. Analysis of the Administrative Court's rulings in cases concerning travel bans shows that children who are at risk of being married off abroad can experience several different types of oppression, both from their home environment and the state. When the state makes decisions that restrict a child's freedoms and rights to protect him or her from being exposed to harmful practices, it's important to investigate how it affects the child.