Tidigare forskning/studier om en revisors bedömningfokuserar i stor utsträckning enbart på enskildarevisorer, trots att mycket av revisionen sker i team. Teorin som finns om teamarbete inom revisioninnehåller framförallt uppfattningar kring hur arbetetska fördelas och hur teamarbetet är tänkt att fungera, samt beskriver fyra traditionella roller inomrevisionsteam. Dock förekommer det få studier om vilka olika medlemmar som finns inom ett revisionsteam i praktiken och vad dessa medlemmar faktiskt gör. Studiens syfte är att beskriva vilka roller det finns inom revisionsteam och hur arbetsdelningen ser ut mellan teammedlemmarna. Studien är kvalitativ och har en induktiv ansats med deduktiva inslag. För att besvara syftet har semistrukturerade intervjuer genomförts med respondenter från olika revisionsbyråer samt material från olika revisionsbyråers hemsidor och jobbannonser inom revision har använts. Slutsats: Antal medlemmar och roller i ett revisionsteam påverkas av byrå-, uppdrags- och kontorsstorlek, erfarenhet hos enskilda teammedlemmar samt klient. Dessa faktorer påverkar också vad respektive roll gör. Inom ett revisionsteam finns det minst en påskrivande revisor och en revisorsassistent. De traditionella rollerna som omnämns i teorin förekommer också i praktiken, men ibland med andra benämningar och ansvarsområden. Revisorsassistenter utför den största delen avgranskningen, medan de överordnade revisorerna ansvarar mer för administrativt arbete såsom att planera revisionen, fördela ut arbete eller ansvara för klientrelaterade aktiviteter. / Problem: Previous research/studies that has been done onauditor’s judgments, focuses largely on individualauditors only, despite the fact that much of the auditis done in teams. The theory about teamwork inauditing includes above all perceptions of how thework is divided in the team and how teams aresupposed to work, it also describes four traditionalroles in auditing. However, there are few studiespublished about what different kinds of membersexist in practice within audit teams and what thesemembers actually do. Aim: The aim of the study is to describe which roles existswithin the audit team and how the job splitting isdone between teammembers. Method: It is a qualitative study that has an inductiveapproach but includes some deductive elements. Tobe able to answer the aim of the study, semistructuredinterviews were conducted withrespondents from different audit firms, as well asusing materials obtained from audit firms websites’and job advertising within the audit area. Conclusion: The number of members and roles in an audit team isaffected by assignment-, firm- and office size butalso by the experience of the individual member andthe client. These factors also affect what each roledoes. In an audit team there has to be at least oneengagement leader and one junior auditor. Thetraditional roles that is known in the theory are alsopresent in the empirical data, but sometimes withdifferent titles and different fields ofresponsibility.The junior auditors are the ones that dothe biggest part of the audit, while the superiorauditors are responsible for administrative work likeplaning, job splitting, or is responsible forclientrelated activities.

Forskningsproblem: Det har uppmärksammats en ökad oro bland Big 4-byråerna över den tilltagande konkurrensen på revisionsmarknaden och tendensen att bolag väljer att byta revisionsbyrå mer frekvent. Det finns ett behov i att förklara varför bolag väljer att frivilligt byta revisionsbyrå. Syfte: Syftet med studien är att förklara varför bolag frivilligt väljer att byta revisionsbyrå. Metod 15 hypoteser härleds utifrån befintlig forskning och teori inom området för revisionsbyråbyten. Dessa prövas genom en kombinerad enkät- och dokumentstudie av totalt 100 bolag för perioden mellan 2010-2014. Resultat: Av studiens totalt 100 bolag visade det sig att 33 bolag (33 %) bytt revisionsbyrå under perioden mellan 2010-2014. 14 av studiens 15 hypoteser förkastas i hypotesprövningen. Kunskapsbidrag: I den statistiska analysen visas variablerna revisionskostnad, byte av ledning, bristfälligt samarbete och tredje parts påtryckningar bli signifikanta i att förklara ett byte av revisionsbyrå. Endast variabeln bristfälligt samarbete uppvisar dock ett korrekt förutspått samband, där ett ökat bristfälligt samarbete mellan revisor och bolagsledning ökar sannolikheten för ett byte av revisionsbyrå. / Problem: Increased concern regarding an enlarged competition and more frequent audit firm switching behavior has been noticed among the Big 4-audit firms. There is a need to explain why companies voluntarily choose to switch audit firm. Purpose: The aim of the study is to explain why companies voluntarily choose to switch audit firm. Method: 15 hypothesis are derived from existent research and theory in the area of audit firm switching. They are tested through a combined survey- and document study of 100 companies during the period of 2010-2014. Results: The study showed that 33 out of 100 companies (33 %) switched their audit firm during the period of 2010-2014. 14 out of 15 hypothesis are rejected in the study. Contribution: The statistical analysis showed that the variables audit fee, change in management, inadequate working relationship and third party influences are significant in explaining an audit firm switch. However, the only variable to show a correctly predicted relationship is inadequate working relationship, which implicates that an increased inadequate working relationship between the auditor and management leads to an increased probability of an audit firm switch.

Introduction Since 2009 it has been legislated that Swedish listed public companies should establish an audit committee. The law and the code gives the board as a whole the possibility to operate the function of the committee. Former research of audit committee’s effect on audit fee have been made in several countries with various results. In this study, we aim to analyze how audit committees in companies listed on the Stockholm stock exchange can affect the audit fee. Purpose The purpose of this study is to explain how the existence of audit committees and its characteristics affect the external audit fees of companies listed on the Stockholm stock exchange. Method This quantitative study has a cross section design and a deductive approach. By studying documents, the annual reports of the companies listed on the Stockholm stock exchange, data will be collected and then analyzed in regression models. We have operationalized our variables according to former studies and research. The hypotheses have been written on the basis of former research and two perspectives of demand and risk. Conclusion The results in this study show that the existence of audit committees have a positive relationship with audit fee. Also the activeness of the committee has a positive influence on audit fee. The results can be explained by the audit committee, especially active committees, on one hand lowers the overall audit risk but on the other increases the demand of higher audit quality, which outweighs the lowered audit risk. / Introduktion Sedan 2009 har det varit lagstiftat att svensknoterade publika bolag ska inrätta revisionsutskott. Lagtext och Koden ger dock möjlighet att låta styrelsen som helhet sköta utskottets uppgifter. Tidigare studier har genomförts i flertalet länder, där resultaten av revisionsutskottens påverkan på revisionskostnaden har varierat. Vi vill i denna studie undersöka hur revisionsutskott påverkar revisionskostnaden i svensknoterade bolag. Syfte Syftet med vår studie är att förklara hur revisionsutskottens förekomst och karaktär påverkar revisionskostnaden för bolag noterade på Stockholmsbörsen. Metod Denna kvantitativa studie har en tvärsnittsdesign och en deduktiv ansats. Genom dokumentstudier har data i årsredovisningar från bolag noterade på Stockholmsbörsen samlats in för att sedan analyseras i regressionsmodeller. Operationalisering har i så stor utsträckning som möjligt gjorts i enighet med tidigare forskning. Vidare har hypoteser formulerats utifrån tidigare forskning med utgångspunkt ur ett efterfråge- och riskperspektiv. Slutsats Våra resultat visar att förekomsten av revisionsutskott har positivt samband med revisionskostnader. Även revisionsutskottets aktivitet har visat sig ha positiv påverkan på revisionskostnader. Resultaten förklaras av att revisionsutskott, och särskilt aktiva sådana, visserligen sänker den allmänna revisionsrisken men att en ökad efterfrågan av högre revisionskvalitét överväger den minskade revisionsrisken.

La qualité de la certification des comptes rendue par les cabinets d’audit légal est un élément important à la transparence des activités économiques. Plusieurs acteurs contribuent à cette qualité : les auditeurs en tant que personnes physiques, les cabinets d’audit en tant que personnes morales et les organismes professionnels qui élaborent les normes professionnelles et contrôlent les procédures d’audit. Le cabinet d’audit se doit de concilier ses objectifs d’entreprise lucrative (commerciale) et les desiderata des différentes parties prenantes. Le cabinet doit donc être performant à plusieurs niveaux. La présente thèse étudie les dimensions de performance des cabinets d’audit dans leur mission d’audit légal des comptes. Les approches utilisées pour mesurer la performance sont : la théorie des stakeholders, les tableaux de bord stratégiques en versions anglo-saxonne (Kaplan and Norton, 1992, 1998, 2000) et scandinave (Edvinsson and Malone, 1997), l’approche par le capital immatériel (Roos et al., 1997, Johnson, 1999). De plus, la construction de l’échelle de mesure suit la démarche préconisée par Churchill (1979). Combinant une phase qualitative (un stage d’observation-participante, 10 entretiens ouverts et 20 entretiens semi-directifs) et une phase quantitative basée sur un questionnaire de recherche (114 réponses), la thèse met en évidence certaines dimensions de performance des cabinets d’audit selon la perception des auditeurs français, à travers les Analyses en Composantes Principales (ACP) et les Analyses Factorielles Confirmatoires (AFC). L’analyse typologique permet de classifier les cabinets en groupes selon leurs dimensions de performance. / The quality of certification of accounts rendered by the legal audit firms is an important element in the transparency of economic activities. Many actors contribute to the quality: auditors as individuals, audit firms as legal persons and professional organizations that develop professional standards and control audit procedures. The audit firm must reconcile its lucrative aim and the demands of different stakeholders. The firm must therefore be performing at several levels. This research studies the performance dimensions of the audit firms in their legal mission in France. To construct a measure of the dimensions of performance, we adopted the approach of Churchill (1979). The proposed tool to measure performance is in the form of a strategic scorecard, which is a combination of the Balanced Scorecard (Kaplan and Norton, 1992, 1998, 2000), the Skandia's Navigator (Edvinsson and Malone, 1997), as well as of the approach by immaterial capital (Roos et al., 1997, Johnson, 1999). Based on the data collected from qualitative and quantitative surveys, the principal component analysis (PCA) on each of the performance dimensions emerges axes among the performance items revealed by French auditors. After that, a confirmatory analysis (CFA) must help us to validate the proposed model, and a typology analysis will be realized in order to identify the strategic scoreboard corresponding to each type of firm.

As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

Background – As we live in a more digitized world, technological advancements have already taken place and have reshaped many different industries. One of these industries is the audit profession, which is a profession where the digitalization can contribute immensely. The digitalization is an on- going process within the field of audit and have resulted in improved tools and more efficient auditing. However, new emerging risks, such as IT-risks, have progressed along the digitalization. Purpose – The purpose of this study is to explore how the digitalization affects the auditing in Sweden, and more precise, how it affects the audit process and the risk that emerges from the digitalization. Furthermore, the study will examine if there are any perceived differences among small and big audit firms in the concept of digitalization. Method – The Delphi method has been used to gather the primary data needed for the study. Practitioners from both the Big 4-firms and the smaller firms have been selected to take part of the study as experts by participating in a brainstorming session and by answering a questionnaire. This classification of the firms will be the two panels of experts within the study. Conclusion – The results indicates that the perception of digitalization of the audit process and the audit risks within the Big 4-firms and the smaller firms are somewhat alike but not ultimately. The two panels agree that the effects of the digitalization have been substantial and that the auditing in the future will be even more efficient. Regarding the risks the panels have more differentiated opinions, where the second panel, consisting of the smaller firms, believes that the digitalization has affected the risks to a larger extent than the first panel. As this thesis aimed to investigate, there is indeed a perceived difference among the Big 4-firms and the smaller firms regarding the digitalization effect on the audit process, although not a substantial one.

Does social similarity between the auditor and a specialist induce social biases that impair the auditor's reliance on the specialist? It is important to examine potential impairments to reliance since auditors do not possess expertise in many of the areas examined during the audit. One type of specialist that is increasingly relied upon by the auditor is the IT specialist. Since firms have two approaches to the organization of IT personnel (decentralized vs. centralized) and often use professional designations as a hiring criteria for specialists, I examine two dimensions of social similarity: domain knowledge distinctiveness and spatial distance. Using a 2 × 2 experiment manipulating the IT specialist's domain knowledge distinctiveness (distinct vs. overlapping) and spatial distance (in-house office location vs. outsourcing from another office) relative to the auditor, I investigate financial auditors' reliance on IT specialists. My findings provide evidence of a boundary condition to the widely accepted social identity theory. Specifically, when specialists (IT specialists in this study) are outsourced, marginally less reliance is placed on specialists possessing overlapping (shared) domain knowledge relative to distinct domain knowledge. Additionally, I find evidence of a "consultant effect" in which greater auditor reliance is placed on IT specialists from other offices when the IT specialist possesses distinct domain knowledge relative to the financial auditor. Findings suggest that a broader theory of social similarity in which dimensions of social similarity can interact to produce social biases appears to be more descriptive of real-world social complexities than social identity theory.

Este estudo investigou se a qualidade de auditoria aumentou após as modificações implementadas pela ISA 700 revisada, que obrigou a inclusão de itens como os Principais Assuntos de Auditoria (PAAs), considerados mais informativos aos usuários das demonstrações contábeis. Além disso, investigou se os custos associados à auditoria tiveram algum impacto devido a essas novas exigências. A verificação dos possíveis impactos na qualidade de auditoria foi realizada com a utilização da proxy de qualidade das demonstrações contábeis obtida por estimação: (i) dos accruals absolutos anormais pelo Modelo de Kothari et al. (2005) derivado do Modelo de Jones (1991); (ii) dos accruals absolutos anormais pelo Modelo de Dechow e Dichev (2002) modificado; (iii) da qualidade dos accruals das receitas de Stubben (2010) e (iv) do percentual de magnitude dos accruals dos fluxos de caixa de Burgstahler et al. (2006). Os PAAs foram considerados, pois poderiam influenciar em maior qualidade de auditoria, sendo mais informativos aos usuários das demonstrações contábeis, podendo inclusive influenciar em uma gestão menos oportunista dos resultados por parte da administração (mensurado por menores accruals), com resultados ainda conflitantes na literatura contábil. A abordagem quantitativa das estimações foi realizada com dados contábeis e de mercado das companhias de capital aberto do Brasil, dos períodos de 2014 a 2017. A amostra consistiu em 1.554 observações para as quais foram coletadas, de forma manual, as informações sobre as firmas de auditoria responsáveis e as quantidades de PAAs divulgados que poderiam afetar a qualidade de auditoria. A maior parte das regressões, utilizando quatro métricas para os accruals não demonstrou evidências de melhoria na qualidade de auditoria após a adoção da ISA 700 revisada. Tais métricas foram analisadas considerando: (i) Painel A, que verificou a mudança na qualidade de auditoria na comparação do período pré e pós adoção da norma; (ii) Painel B, que incluiu o número de PAAs divulgados e (iii) Painel C, que incluiu as mudanças recorrentes de firmas de auditoria. Para a qualidade dos accruals das receitas foi obtido resultado positivo e significante no nível de 5%, indicando uma possível melhora na qualidade de auditoria. Em contrapartida, o poder explicativo diminuiu devido à alta correlação identificada entre a variável de interesse e a variável de controle que indica especificamente a quantidade de PAAs divulgados. Os honorários de auditoria também foram coletados manualmente, sendo que não apresentaram alterações estatisticamente significantes na comparação do período pré e pós adoção dos novos requerimentos. O presente estudo amplia as discussões acadêmicas para o mercado de capitais brasileiro acerca das implicações da inclusão dos PAAs nos relatórios de auditoria, bem como, na análise dos efeitos práticos da aplicação das normas expedidas pelos órgãos reguladores. Além disso, essa evidência pode auxiliar no aprimoramento das normas na busca por maior qualidade de auditoria e das demonstrações contábeis com foco no usuário que almeja redução de assimetria informacional sobre a realidade econômica das companhias. / This study investigated whether audit quality increased after the modifications implemented by the revised ISA 700, which required the inclusion of items such as Key Audit Matter (KAM), which are considered more informative to the users of the financial statements. Moreover, it investigated whether the costs associated with the audit had any impact due to these new requirements. The verification of possible impacts on audit quality was performed using the quality proxy of the financial statements obtained by estimating: (i) the abnormal absolute accruals by Kothari\'s Model (2005) adapted from the Jones\'s Model (1991); (ii) abnormal absolute accruals by Dechow and Dichev\'s Model (2002); (iii) the quality of accruals revenues of Stubben\'s Model (2010) and (iv) the percentage of magnitude of the accruals of cash flows of Burgstahler et al. (2006). The KAM could influence the quality of the audit, being more informative to the users of the financial statements and may even influence the less opportunistic management of the results by the administration measured by smaller accruals, although there are still conflicting results in the accounting literature. The quantitative approach in the estimates was made with accounting and market data for publicly traded companies in Brazil, from 2014 to 2017. The sample consisted of 1,554 observations for which the information about the responsible audit firms and the amounts of KAM disclosed that could affect audit quality were collected manually. Most of the regressions, using four accruals metrics, did not show evidence of improvement in audit quality after the adoption of ISA 700. These metrics were analyzed considering: (i) Panel A, which verified the change in audit quality in the comparison of the period before and after adoption of the standard; (ii) Panel B, which included the number of PAAs disclosed and (iii) Panel C, which included the recurring changes in audit firms. For the quality of revenue accruals, it was obtained a positive and significant result at the 5% level indicating a possible improvement in audit quality, but the explanatory power decreased due to the high correlation identified between the variable of interest and control variable that specifically indicates the amount of KAM disclosed. The audit fees were also manually collected and did not present statistically significant changes in the comparison of the period before and after the adoption of the new requirements. The present study uses the academic discussions for the Brazilian capital market on the implications of the inclusion of KAM in the audit reports, as well as on the practical effects of the application of the norms issued by the regulatory agencies. In addition, this evidence can help improve standards in the quest for higher audit quality and user-focused financial statements that aim to reduce informational asymmetry about the companies\' economic reality

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus. Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker. I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län. Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision. Vidare framkom att de vanligaste argumenten för revision är att den ses som ett kvitto eller kvalitetsstämpel. 74 procent av ägarna uppger att de skulle fortsätta revideras om revisionsplikten avskaffades, detta då nyttan upplevs vara större än kostnaden. Dock anser 68 procent att revision bör vara efterfrågebaserad istället för tvingande. Mikrobolagen upplever revisorns roll som övervägande granskande. Emellertid spelar även rådgivning en stor roll, då hela 89 procent av respondenterna anser att reglerna för mikrobolag är alltför komplexa och hjälp behövs från kompetent rådgivare. Sannolikheten att mikrobolagen skulle vända sig till en redovisningsbyrå istället för revisionsbyrå om plikten avskaffas är enligt 44 procent stor eller mycket stor. 13 procent skulle inte alls kunna tänka sig ett byte. Slutsatsen är att mikrobolagen upplever revision som positivt och att de skulle fortsätta revideras om plikten avskaffades, dock vill de flesta att revisionen ska vara frivillig och efterfrågebaserad, vilket för en del mikrobolag skulle innebära ett byte från att ha anlitat en revisionsbyrå för revisions- och rådgivningstjänster till att istället vända sig till en redovisningsbyrå. / Sweden has today 300 000 limited companies of which 80-85 percent are considered as micro companies with less than 10 employees and a yearly turnover not larger than 3 million SEK. The micro companies are therefore of great importance for Swedish business life and development of Swedish society. The requirements for these companies’ growth and development should therefore be supported, which require that regulations are adapted to their conditions. Statutory audit for small private limited companies is one of the simplifications of regulations that is discussed, where the benefits and costs of audit are in focus. The purpose of this thesis is to describe how owners of micro companies perceive statutory audit, to examine how they chose to act if it is abolished, and to analyze underlying causes. In this thesis a quantitative method was used since the numbers of occur-rences of certain actions were examined. The empirical study was constructed as a web based questionnaire sent to 200 micro companies in Jönköping County. The results show that owners of micro companies perceive greatest benefits from audit compared to other interested parties, however, the government and municipality also are considered as benefiting from audit. Further, the most common arguments pro audit are that audit is considered as a receipt or a quality guarantee. 74 percent of the owners state that they would continue to demand audit even if the statutory audit was abolished, since the benefits are perceived as greater than the costs. However, 68 percent believe that audit should be based on demand instead of being compulsory. The micro compa-nies experience the role of the auditor as mainly reviewing. Though, the role as adviser is also of great importance when as much as 89 percent of the respon-dents believe that small companies’ regulations are too complex and that help from a qualified advisor is needed. The probability that micro companies would turn to a firm of accountancy instead of a firm of audit if the obligation was abolished is according to 44 percent large or very large. 13 percent would not consider a change at all. The conclusion is that micro companies perceive audit as a positive service, and that they still would be reviewed if the obligation was abolished. Though, most of the companies want audit to be voluntary and based on demand, which to some micro companies would imply a change from consulting a firm of audit for accounting and consulting services, and instead turn to a firm of accountancy.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company’s internal management system. The manual contains of eight parts starting with an introduction followed by deviding of the company, a three-year plan, a list of demands, questions-template, tips on how questions should be asked and ending with an evaluation. The manual has been tested and confirmed in practice by the author. The conclusions drawn in the report is that companies integrate their internal audits, which requires the auditor to have experience to succeed in performing internal audits. By using the manual, it is intended that the auditor should learn more on internal audits during the work. Top tips for implementing an integrated internal audit include: To make a schedule, ask good questions and to evaluate the work. / För att en företagsledning ska kunna ta välgrundade beslut för sitt företag behöver företagets ledningssystem regelbundet kontrolleras med hjälp av internrevisioner. Syftet med arbetet var att få fram en fungerande handbok för integrerade internrevisioner. Detta gjordes genom en litteraturstudie samt intervjuer av revisorer. En längre intervju genomfördes med en erfaren revisor för att få mer förståelse och djup för hur internrevisioner genomförs samt hur handboken kunde läggas upp. En diskussion fördes med den ansvariga personen för miljö, hälsa och säkerhet på Swedspan i Hultsfred för att få fram hur ett företag vill att handboken ska se ut. Manualen innehåller åtta delar som börjar med en introduktion följt av uppdelning av bolaget, en treårsplan, en lista med krav, frågemall, tips om hur frågor bör ställas och slutar med en utvärdering. Slutsatser som dras i rapporten är att företag integrerar sina interna revisioner, och att revisorn då behöver ha erfarenhet för att lyckas med att genomföra internrevisionerna. Genom att använda handboken så är det meningen att revisorn ska lära sig mer om internrevisioner under arbetets gång. De bästa tipsen för genomförandet av en integrerad internrevision är bl.a. att göra en tidsplan, ställa bra frågor och att utvärdera arbetet.