Institutionalisering av en ny standard för revision av mindre verksamheter

: En intressentanalys

Abstract

The purpose of the study has been to investigate and analyze the new audit standard for LCE and how different actors received the standard. The starting point has then been to see how different actors within the auditing industry view the new standard and how the auditing standard can be institutionalized. Furthermore, to explain the study's problem formulation and purpose, answers have been collected from the actors based on a content analysis of the IAASB's discussion paper "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA". A content analysis has been made of the responses from the actors professional auditing association and actors in accounting & auditing in the region of Europe. The analysis has been based on the theoretical frame of reference and an interpretation of the collected empirical data has been analysed. The result of the study is that there are difficulties and problems in implementing the new audit standard. However, if the IAASB receives these views and suggestions, the EU can apply the standard through the eighth directive. This, in turn, leads to the standard being implemented for the member states, which further means mandatory isomorphism for the companies.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Caroline Pontoppidan (Supervisor), Elias Bengtsson (Assessor) & Heléne Tjärnemo (Examiner)