Myndigheternas syn på revisorns ansvar i att upptäcka bedrägerier Ur Ekobrottsmyndighetens och Skatteverkets perspektiv

Detta är en Kandidat-uppsats från Högskolan i Skövde/Institutionen för handel och företagande

Sammanfattning: Background: Previous research has shown that an expectation gap exists between the public and auditors. It has also shown that there is a strong link between the expectation gap and in detecting fraud. Like the public's expectations, there is an imbalance between the authorities and auditors' expectations of the auditor's role. They expect more from the auditors than the auditors think they can provide. This leads to disagreement between the parties. When the auditor has expectations that do not correspond to what the auditor considers to be their role, they end up in a role conflict. The authorities' interest in using the auditor as a law enforcement actor can be a contributing factor to the expectation gap, as the legislation lacks clear guidance and it creates scope for authorities to formulate their own expectations. Based on all of the above, it is interesting to investigate how the Swedish Tax Agency and the economic crime authority view the auditor's responsibility in detecting fraud. Questions: How do authorities view the auditor’s responsibility in detecting fraud? Purpose: The purpose of the essay is to investigate how Ekobrottsmyndigheten (the economic crime authority) and Skatteverket (the swedish tax agency) view the auditor’s responsibility in detecting fraud. The intention is to explain and describe what expectations these authorities have of the auditor in detecting fraud. Method: A qualitative method has been applied in this essay where data collection happened through five semi-structured interviews with people from a certain authority. A strategic selection was made where informants were chosen due to their specific workplace, which is either the Economic Crime Authority or the Swedish Tax Agency. Results and conclusion: The results show that the authorities look at the auditor's role according to legislation, thus no expectation gap arises. The authorities do not expect the auditor to actively seek or look for financial crime or be held liable for financial scandals without cause. On the other hand, the authorities consider that the auditor is an important player in reducing financial crime and expect the auditor to fulfill his reporting obligation when fraud is discovered.

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