The auditors' obligation to report
English summary of Brå report 2004:4
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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About the publication
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- © Brottsförebyggande rådet 2005
- urn:nbn:se:bra-161
- Report 2004:4
About the study
This report examines both the auditors’ attitudes towards this reporting requirement and its effects. The report is based in part on a secondary analysis of approximately thirty interview studies comprising a total of 160 interviews with auditors conducted during the period 1999 to 2003, and in part on a postal questionnaire survey sent to 1,350 auditors in 2003. Approximately 700 of these completed the questionnaire, with this sample being well-representative in relation to the variables gender, level of certification and organisational affiliation.