Revision : Revisionsberättelsens roll i bekämpandet av ekonomisk brottslighet

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor’s reports. The paper’s method is a qualitative study, consisting of two semi-structured interviews with personnel at the tax department in Örebro. The first interview took place at the tax department’s crime division and the second one at the fiscal division. Secondary sources as books, articles and web pages have also been used. Our investigation shows that the adverse auditor’s report has no higher importance in the fight against economic crime. The adverse auditor’s report is only a parameter amongst many and it only serves as a confirmation on suspected crime. Therefore will the tax department’s procedures not be affected