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REVISORNS ROLL MOT EKONOMISK BROTTSLIGHET: En studie om revisorns roll i mindre aktiebolag
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
2007 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Sweden is heading towards a greater internationalization which has lead to a debate about the duty of auditing and the role of the auditor. One of the reasons why the duty of auditing was introduced was to prevent economic crime. Therefore it is an interesting point of view to investigate how the role of the auditor helps to prevent economic crime.

The fundamental purpose with this essay is to investigate how the role of the auditors is shown in preventing and controlling the economic crime. The goal with this essay is to find a conclusion about how it will affect the control of companies if the duty of auditing is taken away.

This essay has been accomplished through a qualitative method. We have interviewed two auditors from different major auditing companies. The empiric and theoretical material have been collected, compared and analyzed.

Our essay present that the auditor has an important role when it comes to preventing and controlling economic crime. There are also a few differences between the law and how the auditors are acting with different economic crimes. Our investigation also presents that the auditing and the annual report most likely will have a poorer quality and the economic crime will probably increase if the duty of auditing is taken away.

Place, publisher, year, edition, pages
2007. , p. 42
Keywords [sv]
Ekonomisk brottslighet, Revisorers roll, Revision, Revisionsplikt
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-1908ISRN: ORU-ESI/FEK-C--08/0010--SEOAI: oai:DiVA.org:oru-1908DiVA, id: diva2:135633
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-03-07 Created: 2008-03-07 Last updated: 2017-10-18

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf