Alternativer til ISA-revision for regnskabsklasse B

Emil Dochedahl Winther & Rasmus Rolsted

Studenteropgave: Kandidatafhandlinger

Abstrakt

This paper examines the growing problem of utilizing International Standards on Auditing for small businesses in Denmark. For many years there has been a call for change in the way small businesses are audited. The current standards are too complex and compliancefocused to be used in the auditing of small and simple businesses. Both IAASB – the International Auditing and Assurance Standards Board – as well as the Danish “FSR – danske revisorer” are aware of the problem and are gathering information to prepare a solution. Throughout the paper, the problem of auditing via International Standards on Auditing for small businesses is examined. With the use of external market reports and auditing theory, the current International Standards on Auditing and alternatives hereof are presented. An analysis of the Danish marked is executed in order to gain an understanding of smaller firms and their choice of auditor’s report. Towards the end of the paper’s analysis alternatives, to the International Standards on Auditing are discussed and evaluated. The paper’s analysis finds that less than 40% of Danish “Regnskabsklasse B” businesses have an auditor’s report with assurance. The paper then also finds that 58,7% of Danish “Regnskabsklasse B” businesses with loans have an auditor’s report with assurance. Based on the result of the analysis, a discussion about alternatives for current auditing standards is carried out. The results are then discussed with an aspiration to increase the number of enterprises with an auditor’s report with assurance. The result of the executed market analysis concludes the need for more auditor reports for the Danish “Regnskabsklasse B” segment. Based on the result of the analysis, a discussion about alternatives for current auditing rules concludes the need for new rules and a nationwide law requiring all business in Denmark to have an external accountant. Besides the suggestion of a new law, the paper suggest that the current International Standards on Auditing be revised with a “building blocks approach”.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2021
Antal sider124