Syftet med studien var att ge en bild av vilka företag som valt bort revision och se hur detta påverkat revisionsbyråerna. För att kunna genomföra detta gjordes både en kvantitativ och kvalitativ datainsamling. De kvantitativa data som samlats in består av företagsinformation från Affärsdata som använts för att kunna ge en bild av vilka företag som valt bort revision. De kvalitativa data som samlats in består av intervjuer med revisorer, genom dessa fångas deras erfarenheter och bedömningar av konsekvenserna utifrån avskaffandet av revisionsplikt.   studien visades att det är de minsta företagen som väljer bort revision i störst utsträckning. De företagen som bildats efter avskaffandet av revisionsplikt väljer bort revision i störst utsträckning. Vidare visades några andra faktorer som kan ha en påverkan vid val av revision. Detta är dock inget som kan fastställas då studien enbart använt sig av deskriptiv statistik. Påverkan av att företag valt bort revision har enligt studien inte varit betydande för revisionsbyråerna. Det visades att revisionsbyråerna inte upplevt något betydande intäktsbortfall trots att de tappat revisionsuppdrag. Detta kan till stor del bero på att de kunderna ofta väljer att köpa andra tjänster av revisionsbyråerna även om de väljer bort revision, det kan även bero på att revisorerna blivit mer säljinriktade. Studien visar också att revisorerna inte upplever någon ökad konkurrens till följd av avskaffandet av revisionsplikt. Slutsatsen är dock att konsekvenserna av lagändringen kan bli tydligare i framtiden och konkurrensen kan då tänkas öka.

<p>Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.</p><p>Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent simplifications that may lower the cost of the audit.</p><p>Problem statement: We believe, with support from previous research, that there will be a demand from micro companies to audit. However, the auditing standards are not adapted to micro companies. This is why we’ve chosen to investigate what four accountants feel about the duty and an eventual simplification of the present audit process for micro companies.</p><p>Purpose: The purpose of this study is to investigate four accountants opinion on the abolishment of audit reporting duty and an eventual simplification of the present audit process of micro companies.</p><p>Method: We have used an inductive research approach and a qualitative approach to the investigation. We have used four interviews with accountants to launch the study.</p><p>Conclusion: The common opinion, irrespective of individual definition of the term ”simplification”, is that auditing can be made more cost efficient and adjusted to smaller joint-stock companies. The starting point should be present standards. However, what’s been done so far doesn’t seem to be enough.</p>

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies. Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent simplifications that may lower the cost of the audit. Problem statement: We believe, with support from previous research, that there will be a demand from micro companies to audit. However, the auditing standards are not adapted to micro companies. This is why we’ve chosen to investigate what four accountants feel about the duty and an eventual simplification of the present audit process for micro companies. Purpose: The purpose of this study is to investigate four accountants opinion on the abolishment of audit reporting duty and an eventual simplification of the present audit process of micro companies. Method: We have used an inductive research approach and a qualitative approach to the investigation. We have used four interviews with accountants to launch the study. Conclusion: The common opinion, irrespective of individual definition of the term ”simplification”, is that auditing can be made more cost efficient and adjusted to smaller joint-stock companies. The starting point should be present standards. However, what’s been done so far doesn’t seem to be enough.