The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled. The authors’ aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work. A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor’s works could be affected. The aim of the interviews is not to give a general assessment of the type of business as a whole, rather to give the study important opinions. A decoupling is a current issue since Sweden is under an international pressure of doing so. This study will show that the auditors’ work will be affected by a decoupling. Their work will however be affected differently depending on the companies, i.e. the auditor’s clients’, size.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kau-5988 |
| Date | January 2010 |
| Creators | Granqvist, Sandra, Svensson, Emily |
| Publisher | Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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