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Abstract

Purpose: The purpose with this thesis is to study if audit customers perceive value adding and what they believe is causing audit value. We also investigate if there are any differences in perceived audit value depending on owner-structure, audit firm and contact with the auditor. 

Methodology: We preformed a quantitative research by sending a web survey to 540 limited and public companies. Furthermore we did a qualitative study through semi-structured interviews with the financial managers of two companies in Kristianstad.   

Empirical foundations:    The web survey was answered by 139 companies. Most respondents reckon audit gives an economical value, many indicate the audit to be a quality assurance and that audited financial information have higher quality than not audited information. The results indicate that the relation with the auditor is important for the companies’ opinion about audit value. Further, their view on whether they have the best audit firm or not are depending for how they perceive audit value, so does the choice of audit firm.

Conclusions: Our findings shows that the audit is valuable for most companies, this because the benefits from the audit exceeds the costs. The value consists from quality secured information, satisfaction with the audit company and the good relation with the auditor. The companies experience higher audit value if they have a big 4 and if they are satisfied with their auditor and audit firm.