The auditors' obligation to report

This report examines the auditors' attitudes towards the requirement to report suspicions of economic offenses.
In 1999, legislation was introduced requiring external auditors of Swedish joint-stock companies to report to the public prosecutor suspicions of economic offences committed by managing directors or company board members. This report examines both the auditors' attitudes towards this reporting requirement and its effects.
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Facts about the publication

© The Swedish National Council for Crime Prevention, 2005
Author: Bengt Larsson


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