Revisors opgave: Valg af virksomhedsform

Cavit Tokmak

Studenteropgave: Kandidatafhandlinger


The objective of this thesis, is to create a guideline for auditors in how to consult entrepreneurs in their start-off phase. The focus lies on clarifying issues regarding tax, corporate law and accounting in the different choices of business entities. The different rules and laws are then analysed, in order to fit the entrepreneurs' needs in various situations. The purpose of the thesis is not to conclude with a certain solution. However, it is a composition of multiple outcomes, regarding the rules and laws in different parameters. Furthermore, the thesis will clarify how auditors can consult new entrepreneurs in choice of business entity, and which parameters to pay attention to. In conclusion, the thesis emphasizes on the fact that, due to a huge amount of variables, the auditor will need to assess the individual client's needs and situations, in order to give the best possible, advise when consulting their clients. Finally, another perspective in the matter of choosing the optimal business entity lies in the type of auditor. It may occur, that some auditors may have a tendency to recommend a type of business entity which they are most familiar with, which is not necessarily the most optimal choice for the entrepreneur. In addition, auditors may recommend a type of business entity, e.g. a Private Limited Company, leaving the auditor with more work, which the auditor will benefit from himself.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider85
VejledereSøren Friis Hansen