Vilken komplexitet upplever revisorn vid revidering av mindre komplicerade företag i Sverige?
: ur ett International Standards of Auditing (ISA) perspektiv.

  • Amanda Lomryd
  • Nora Kronvall

    Student thesis: Bachelor


    Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.


    The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complexity within the auditing industry is still very diffuse and unidentified. Though many of the smaller companies choose to be audited, regulations like ISA are too large for this type of company. We are using interviews to achieve the aim of the study and the legitimacy theory and stakeholder theory to explain complexity. In order to identify where in the process the complexity is perceived, we are basing the research on the audit process.


    The result of the study shows that it is challenging to define complexity when conducting an ISA based audit on less complex entities. Although, the results show that complexity exists, or at times, ‘ill-fit’, with ISA for these entities. Thus this thesis finds that there is an increasing demand amongst auditors for a new standard for these entities. The study attempts to contribute with an explanation of complexity, and our expectations are that future research will continue exploring this area.

    Date of Award2019-Aug-06
    Original languageSwedish
    SupervisorCaroline Pontopiddan (Supervisor) & Heléne Tjärnemo (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    Courses and Subjects

    • Accounting and auditing

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • auditing
    • audit process
    • small companies
    • isa
    • complexity
    • iaasb isa
    • komplexitet
    • iaasb
    • less complex entities

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