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

Sammanfattning: 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.