Revision av gränsvärdena - En studie om hur svenska revisions- och redovisningsbyråer skulle påverkas av tillämpning av EU-direktivens maximala gränsvärden för revisionsundantag

Abstract

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this. Method: Five interviews were conducted with companies involved in the audit and accounting industry. Information was also gathered from reports and previous studies in the field, so we could get a profound insight of how the industry has been affected and would be if the limits were to rise. Results: The limits of statutory audit are suitable for big companies with more stakeholders that need trustworthy financial information. A suggestion of less strict audit is however preferable for medium-sized companies. The industry has seemingly been affected by the 2010 reform. The demand for non-audit services have increased and it is possible that it will increase even further in the future.