Revisor vs Redovisningskonsult
: en studie om banktjäsntemänns syn på revisor och redovisninskonsult avgörande faktor vid kreditbedömning

  • Martina Mijatovic
  • Sarah Svensson

    Student thesis: Bachelor


    Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small-and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultants. Accounting consultants' role has become more extensive. Some sources even believe that the auditor and accounting consultant's roles will converge more and more in the future. Therefore, the purpose of this essay is to explain the bank officials' perception of the importance of auditors and/or accounting consultants and how the perceived benefit of these can affect the credit rating.

    The empirical study is based on a questionnaire sent out to business advisers and their managers. This was done in order to know their perception of the importance of auditors and/or accounting consultants on credit evaluation in small-and medium-sized businesses. This survey generated 45 responses and, based on these results, the statistical tables were developed. These tables have provided answers to the hypotheses developed from the theory.

    This study shows that there is a difference between the perceived benefits of auditors and accounting consultants. Bank officials generally experienced greater benefit in credit evaluation when companies had auditors. Based on the categories we had in our empirical study, we could not explain why the difference exists.

    Date of Award2013-Aug-12
    Original languageSwedish
    SupervisorPernilla Broberg (Supervisor) & Timurs Umans (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • audit
    • business manager
    • accounting consultant
    • volantary audit
    • mandatory audit
    • credit
    • bank

    Cite this