Effekt af ændret revisionspligt for mindre virksomheder

Deselection of auditing increases the risk of higher interest rates on bank loans for small businesses and are therefore not necessarily an effective way to cut costs. In addition, increasing the threshold for mandatory auditing imposes costs on society due to less control of the companies and thereby allows for more options for tax evasion if the amount of small companies deselecting all types of auditing rises.



Related work

FSR – Danish Auditors (FSR – Danske Revisorer) Auditing requirements and the effect on the tax gap