Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Sent betalda skatter och avgifter - När bör en revisor anmärka i revisionsberättelsen?

Nilsson Early, Hampus LU (2020) HARH01 20191
Department of Business Law
Abstract (Swedish)
Revision kan dateras tillbaka till 1200-talet och var då ett verktyg för att bolagets ägare skulle få insyn i verksamheten. Området har dock utvecklats sedan dess och revisionens intressenter har blivit fler. På 40-talet lagstadgar Sverige om ett krav på att revisorns granskning även ska omfatta bolagets förvaltning. Inom förvaltningsrevisionen hör även att revisorn ska granska bolagets hantering av skatter och avgifter.

I uppsatsen behandlas när en revisor ska anmärka i revisionsberättelsen på att ett bolag har betalt skatter och avgifter för sent. Detta görs både med hjälp av att studera förarbeten, men även genom en kvantitativ genomgång av de rättspraxis som finns på området.

Studien visar att det går att, med hjälp av den... (More)
Revision kan dateras tillbaka till 1200-talet och var då ett verktyg för att bolagets ägare skulle få insyn i verksamheten. Området har dock utvecklats sedan dess och revisionens intressenter har blivit fler. På 40-talet lagstadgar Sverige om ett krav på att revisorns granskning även ska omfatta bolagets förvaltning. Inom förvaltningsrevisionen hör även att revisorn ska granska bolagets hantering av skatter och avgifter.

I uppsatsen behandlas när en revisor ska anmärka i revisionsberättelsen på att ett bolag har betalt skatter och avgifter för sent. Detta görs både med hjälp av att studera förarbeten, men även genom en kvantitativ genomgång av de rättspraxis som finns på området.

Studien visar att det går att, med hjälp av den kvantitativa datan som införskaffats från Revisorsinspektionen disciplinärenden, dra vissa slutsatser om när en revisor bör anmärka i revisionsberättelsen. Vidare så diskuteras även intentionen som låg bakom lagens stiftande och huruvida den överensstämmer med hur Revisorsinspektionen tillämpar lagen. (Less)
Abstract
Auditing can be dated back to the 13th century. Back then it was a tool for the company’s owner to gain insight into the business. The area, that is auditing, has since then evolved and the definition of a stakeholder is broader than ever. In the 1940s, Sweden legislated that the auditing process also should include a requirement to audit the company’s administration. The requirements have now evolved further as to also include the auditing of the company’s tax payments.
The thesis addresses when an auditor should comment in the audit report that a company has paid their taxes too late. This is done both by studying the legislative preparatory materials, but also by a quantitative review of the case law that exists in the field.
The... (More)
Auditing can be dated back to the 13th century. Back then it was a tool for the company’s owner to gain insight into the business. The area, that is auditing, has since then evolved and the definition of a stakeholder is broader than ever. In the 1940s, Sweden legislated that the auditing process also should include a requirement to audit the company’s administration. The requirements have now evolved further as to also include the auditing of the company’s tax payments.
The thesis addresses when an auditor should comment in the audit report that a company has paid their taxes too late. This is done both by studying the legislative preparatory materials, but also by a quantitative review of the case law that exists in the field.
The study shows that the quantitative data that was obtained through case law can be used to draw conclusions about when the auditor should object in their audit report. Furthermore, the purpose of the law is also discussed and compared with how the disciplinary board applies the law. (Less)
Please use this url to cite or link to this publication:
author
Nilsson Early, Hampus LU
supervisor
organization
course
HARH01 20191
year
type
M2 - Bachelor Degree
subject
keywords
Sent betalda skatter och avgifter, revision av skatter och avgifter, skatterevision, Aktiebolagslagen 9:34, ABL 9:34, god revisionssed
language
Swedish
id
9040961
date added to LUP
2021-02-24 13:21:48
date last changed
2021-02-24 13:21:48
@misc{9040961,
  abstract     = {{Auditing can be dated back to the 13th century. Back then it was a tool for the company’s owner to gain insight into the business. The area, that is auditing, has since then evolved and the definition of a stakeholder is broader than ever. In the 1940s, Sweden legislated that the auditing process also should include a requirement to audit the company’s administration. The requirements have now evolved further as to also include the auditing of the company’s tax payments.
The thesis addresses when an auditor should comment in the audit report that a company has paid their taxes too late. This is done both by studying the legislative preparatory materials, but also by a quantitative review of the case law that exists in the field.
The study shows that the quantitative data that was obtained through case law can be used to draw conclusions about when the auditor should object in their audit report. Furthermore, the purpose of the law is also discussed and compared with how the disciplinary board applies the law.}},
  author       = {{Nilsson Early, Hampus}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Sent betalda skatter och avgifter - När bör en revisor anmärka i revisionsberättelsen?}},
  year         = {{2020}},
}