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Revisorns ekonomiska brottsbekämpning - En rättsanalytisk studie av revisorns anmälningsskyldighet enligt ABL

Larsson, David LU (2023) HARH13 20222
Department of Business Law
Abstract
Economic crime (white-collar crime) in limited companies is a major social
problem in Sweden, and the auditor plays an important role in cases of suspected
crime for a functioning business community. Since 1999, the government has been
working to make the auditors' fight against crime more effective in order to prevent and detect financial crime. The auditor became obliged to report suspicions of crimes that may be detected in the auditing activity. The auditor's obligation to report was met with mixed criticism: the obligation to report was considered difficult for auditors to comply with because of a lack of criminal law expertise. In addition, there was a lack of relevant and clear practice on the "may be suspected" level which... (More)
Economic crime (white-collar crime) in limited companies is a major social
problem in Sweden, and the auditor plays an important role in cases of suspected
crime for a functioning business community. Since 1999, the government has been
working to make the auditors' fight against crime more effective in order to prevent and detect financial crime. The auditor became obliged to report suspicions of crimes that may be detected in the auditing activity. The auditor's obligation to report was met with mixed criticism: the obligation to report was considered difficult for auditors to comply with because of a lack of criminal law expertise. In addition, there was a lack of relevant and clear practice on the "may be suspected" level which made it difficult for the auditor to apply in practice.

Previous research and doctrine considered that the material and practice in this area has been limited and the "may be suspected" criterion has been difficult to
understand. The paper therefore seeks to interpret and analyze the application of the prerequisites of the duty to notify more than 23 years after its introduction.

The essay has analyzed the practice of the RI and interpreted their assessment and the auditor's response to ascertain the requirements and how they are applied in practice. The results of the analysis confirm previous research, that the duty to notify and especially the "may be suspected" criterion are difficult for auditors to understand and have not been sufficiently developed in practice. (Less)
Abstract (Swedish)
Ekonomisk brottslighet (ekobrott) i aktiebolag är ett stort samhällsproblem i
Sverige där revisorn fyller en viktig funktion vid misstanke om brott för ett
fungerande näringsliv. Regeringen har sedan 1999 verkat för att effektivisera
revisorernas brottsbekämpning för att förebygga och upptäcka ekobrott. Revisorn
blev skyldig att anmäla misstanke om brott som kan upptäckas inom
revisionsverksamheten. Revisorns anmälningsskyldighet bemötes med blandad
kritik. Anmälningsplikten ansågs svår att efterleva för revisorerna då straffrättslig kompetens saknades. Dessutom saknades relevant och tydlig praxis gällande misstankegraden ”kan misstänkas” som försvårade revisorns tillämpning i
praktiken.

Tidigare forskning och doktrinen... (More)
Ekonomisk brottslighet (ekobrott) i aktiebolag är ett stort samhällsproblem i
Sverige där revisorn fyller en viktig funktion vid misstanke om brott för ett
fungerande näringsliv. Regeringen har sedan 1999 verkat för att effektivisera
revisorernas brottsbekämpning för att förebygga och upptäcka ekobrott. Revisorn
blev skyldig att anmäla misstanke om brott som kan upptäckas inom
revisionsverksamheten. Revisorns anmälningsskyldighet bemötes med blandad
kritik. Anmälningsplikten ansågs svår att efterleva för revisorerna då straffrättslig kompetens saknades. Dessutom saknades relevant och tydlig praxis gällande misstankegraden ”kan misstänkas” som försvårade revisorns tillämpning i
praktiken.

Tidigare forskning och doktrinen ansåg att materialet och praxisen varit begränsad inom området och framför allt rekvisitet ”kan misstänkas” har varit svårbegripligt. Uppsatsen vill därför drygt 23 år efter anmälningsplikten infördes tolka och analysera tillämpningen av rekvisiten av anmälningsskyldigheten.

Uppsatsen har analyserat praxis från RI och tolkat deras bedömning och revisorns
respons för att utröna rekvisiten och hur de tillämpas i praktiken. Resultaten av analysen bekräftar tidigare forskning, att anmälningsplikten och speciellt rekvisitet ”kan misstänkas” är svåra att förstå för revisorer och inte har utvecklats tillräckligt i praxisen. (Less)
Please use this url to cite or link to this publication:
author
Larsson, David LU
supervisor
organization
course
HARH13 20222
year
type
M2 - Bachelor Degree
subject
keywords
Anmälningsplikt, Aktiebolagslagen (ABL), Ekobrottsmyndigheten (EBM), Föreningen Auktoriserade Revisorer (FAR), God revisors- och revisionssed, Misstankegrad, "Kan misstänkas", Misstanketrappa, Revisorsinspektionen (RI), Tystnadsplikt, Upplysningsplikt
language
Swedish
id
9107078
date added to LUP
2023-01-25 08:21:29
date last changed
2023-01-25 08:21:29
@misc{9107078,
  abstract     = {{Economic crime (white-collar crime) in limited companies is a major social 
problem in Sweden, and the auditor plays an important role in cases of suspected 
crime for a functioning business community. Since 1999, the government has been 
working to make the auditors' fight against crime more effective in order to prevent and detect financial crime. The auditor became obliged to report suspicions of crimes that may be detected in the auditing activity. The auditor's obligation to report was met with mixed criticism: the obligation to report was considered difficult for auditors to comply with because of a lack of criminal law expertise. In addition, there was a lack of relevant and clear practice on the "may be suspected" level which made it difficult for the auditor to apply in practice. 

Previous research and doctrine considered that the material and practice in this area has been limited and the "may be suspected" criterion has been difficult to 
understand. The paper therefore seeks to interpret and analyze the application of the prerequisites of the duty to notify more than 23 years after its introduction. 

The essay has analyzed the practice of the RI and interpreted their assessment and the auditor's response to ascertain the requirements and how they are applied in practice. The results of the analysis confirm previous research, that the duty to notify and especially the "may be suspected" criterion are difficult for auditors to understand and have not been sufficiently developed in practice.}},
  author       = {{Larsson, David}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Revisorns ekonomiska brottsbekämpning - En rättsanalytisk studie av revisorns anmälningsskyldighet enligt ABL}},
  year         = {{2023}},
}