Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources.    Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks.        Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and  (1988)  made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.