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Penningtvättslagen: i bakhuvudet på revisorn
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.

Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller. Från en del håll har det dock framkommit åsikter om att det inte är problemfritt att involvera revisorer i lagstiftningen mot penningtvätt.

Den genomförda undersökningen visar att majoriteten av de intervjuade revisorerna inte ser några direkta problem med att vara involverade i penningtvättslagen. Åsikterna är dock delade och några är kritiska till lagstiftningen. Slutsatserna av studien är att majoriteten av respondenterna inte ser att lagen påverkar relationen till klienten. De anser vidare att lagen innebär mer arbete, men detta ser revisorerna inte som särskilt påfrestande. Revisorerna som har deltagit i studien anser själva att de har goda förutsättningar att följa lagen.

Abstract [en]

The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views.

According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering.

The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.

Place, publisher, year, edition, pages
2010. , 47 p.
Keyword [en]
Money Laundering, Auditor
Keyword [sv]
Penningtvätt, Revisor
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-7244OAI: oai:DiVA.org:hkr-7244DiVA: diva2:351408
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-09-14 Created: 2010-09-14 Last updated: 2010-09-14Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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