Background: The development of society has contributed to increased uncertainty and risks in the financial market, which contributes to the need for the auditing profession. The profession of accountant has gone from being self-regulated to state-regulated. The reasons behind the increased regulation are several business scandals and the concern about the auditor's independence and audit quality increases. Aim: The aim of the study is to find out what the bodies considering proposed legislation present for opinions on the proposed amendment to the law SOU 2015:49, new rules for auditors and auditing, in order to contribute to new ideas about regulation in auditing. Method: The study is a document study with qualitative elements, which is about regulation with referral SOU 2015:49 as a starting point. The data collection has taken place by contact with Justitiedepartementet, which has given us access to the comment-letters they received at referral SOU 2015:49. The population in this study consists of comment-letters from 39 different bodies considering proposed legislation and the material collected was processed using a qualitative text analysis. Results:The results of the study show that the bodies considering proposed legislation have divided opinions about regulation. The auditors are generally negative to regulation as they believe that it threatens their profession at the same time as stakeholders are positive to regulation at the auditor level. Furthermore, the bodies considering proposed legislation have a negative attitude towards regulation that means increased workload and costs as well as regulation at customer level. Conclusions: The study concludes that the majority of the bodies considering proposed legislation want regulation at an auditor level and one body considering proposed legislation is positive about regulation at the customer level. Despite regulation, the auditor's independence and audit quality are still discussed, which contributes to the fact that there are reasons for a change in the regulation philosophy. Key words: Regulation, Audit, Profession, Audit quality, EU audit package, SOU 2015:49
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:sh-46378 |
| Date | January 2021 |
| Creators | Eliasson, Wilma, Hellgren, Linn |
| Publisher | Södertörns högskola, Företagsekonomi |
| 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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