Bolagsrevisorn: oberoende, ansvar, tystnadsplikt

The role of the auditor has been a subject of debate for some time. One of the issues has been the auditor's independence, for example the auditor's ability to provide services in addition to the audit assignment. Another issue has been the auditor's responsibility in the so-called accounting scandals of recent years. Bolagsrevisorn deals with the regulatory framework that governs the activities of auditors and audit firms. The focus is on the rules in the Companies Act and the Auditors Act. The auditor's independence, confidentiality and liability are particularly addressed. This edition has been largely revised due to the legislative changes that have occurred as a result of the EU's eighth company law directive from 2006, the so-called Auditors Directive. --