Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested that the statutory audit for approximately 96 % of the Swedish companies was to be abolished. The report suggests that the new regulations should apply to all limited companies that are below two of three limits that have been suggested: a) a balance-sheet total of 41,5 million SEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations are suggested to come into force July 1, 2010. According to the Swedish laws that regulate the limited companies, Aktiebolagslagen 10:11, should all limited companies regardless of size have an chartered accountant or otherwise approved. The purpose of the audit is to create a trust towards the figures that the company shows and also to act as an assurance towards third parties (Collis, 2003; Strenger et al, 2008). Commercial banks are one of the parties that use the audited material in connection with granting of credits to small limited companies. The aim of our study has been to describe and analyze the commercial bank's credit granting, and to make a survey of what may happen with the process of credit granting and the credit granting as such in case of an abolishment of the statutory audit. To do this we used a qualitative research. We as researches have aimed to discuss the credit granting process and a possible abolishment with the credit granters that are involved in the process. The study has shown that commercial banks always use audited material in the credit granting process. The commercial banks have a positive attitude towards the audited material and regard it as a guarantee of quality. The study has shown that the commercial banks will not change how the credit granting process is carried through in comparison of today. But the possibility of effects upon credit prizing and upon choices of securities are not ruled out by the commercial banks