Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna

This essay examines the expected impact of the statury audit exemption in Sweden from an auditor perspective and any conscious changes made on the accounting firms to meet the abolition. The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor can do and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority. The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers. The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell. The interviews also revealed that the auditors will work more with consultation and the number of qualified auditors will decrease while the authorized accounting consultant may have a greater role after the abolition. The survey also shows that the auditors expect that half of the prospective companies will choose to be audited to the same extent as at present, then on a voluntary basis, but the accounting firms will not lose many customers. The study also points out that the possibility for new auditors to get a qualified practical training will diminish and that clear expectations from the customers will generate a smaller expectation gap when the customer orders audit on specific parts for example inventories, accounts receivable etc