Bokföringsbrott
: ansvarsfrågan

  • Monica Andersson

    Student thesis: Bachelor

    Abstract

    There are today no existing demands of special accounting knowledge required when running a business. If the book-keeping contain accounting failures it can lead to responsibility for a crime. In absence of accounting knowledge the owner of the business could be responsible for accountancy crime without knowing it. Accounting is often prerequisite in finding accountancy crime. The role of the entrepreneur is to make profitable earnings, pay taxes, and make decisions in the interest of the business. The owner is always held responsible for the book-keeping even though an accountant is hired. The penalty for accountancy crime facing the owner are fines and conditional sentence and jail. The public and the auditor have different opinions of what an auditor should be responsible for. The auditor has a juridical responsibility of the content in the Auditor´s report according to the law.

    Date of Award2009-Jun-04
    Original languageSwedish
    SupervisorPontus Sjöström (Supervisor) & Johann Mulder (Examiner)

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Social Sciences (5)

    Keywords

    • accountancy crime
    • accounting failures
    • responsibility

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