Revisors ansvar i forbindelse med besvigelser

Abstract

Kandidaten har udarbejdet en problemstilling, der vedrører om besvigelser og hjælpepakker. For at kunne belyse denne problemstilling, har kandidaten valgt metodevalget, der omhandler observation uden deltagelse, men deltagernes kendskab til observation er højt. Dette betyder at deltagerne viden om observationen højt, selv om observatøren deltagerer ikke i observation direkte. Kandidaten har valgt metode til indsamling af data gennem planlagte betingelsesløs. Efter en planlagt betingelsesløs fase vil dokumentmaterialet gøre det muligt at udarbejde en specifik plan. Denne plan er at indsamle data gennem mail spørgeskema, herunder spørgeskemaet sendes til e-mail eller link til revisorer. Spørgeskema forsendelse hjælper kandidaten at overholde COVID-19 restriktioner, hvorfor spørgeskema valget har været mest attraktivt værktøj til undersøgelsesformålet. Spørgeskemaet opfatter generelt om besvigelser, revisors ansvar i forbindelse med besvigelser og hjælpepakker, der er tilbudt til virksomheder fra offentlige myndigheder. Undersøgelsesformålet er at forstå, hvornår der begår besvigelser og hvorfor begår besvigelser hos virksomheden. Kandidaten ønsker også at forstå, hvornår forekommer ansvaret til forebyggelse og opdagelse af besvigelser, hvorhenne foreligger ansvaret i forbindelse med besvigelser, herunder ledelses- og revisors ansvar. Revisors ansvar er at udforme en påtegning i årsregnskabet uden væsentlig fejlinformation som helhed, hvad enten skyldes fejl eller besvigelser. Revisor skal dermed overholde kravene i ISA, herunder f.eks. god revisorskik og uafhængighedskrav. Revisor skal også overveje de trusler, der kan forekomme før, under og afslutningen af revisionen. Hjælpepakker har været misbrugt gennem år 2020, herunder kompensation til selvstændige, faste omkostninger og lønninger. Erhvervsdrivende virksomheder har flere omgange anmeldt til Statsadvokaten for Særlige Økonomisk og International Kriminalitet (SØIK), hvor flere virksomheder genbruger revisorerklæringen for at opfylde betingelser til ansøgning i kompensationer. Andre virksomheder vælger at begå i form af regnskabsmanipulation, hvor de udøver manipuleringer af regnskabet i form af fiktive registreret bogføringer. Revisor har også oplevet besvigelser i form af misbrug af aktiver via registreringer af fiktive medarbejder for at opfylde betingelser i lønkompensationen. Det har været udfordrende for både revisorer og virksomheder for at forebygge og opdage besvigelser i år 2020.

The candidate has prepared an issue that concerns fraud and aid packages. In order to clarify this problem, the candidate has chosen the method, which deals with observation without participation, but the participants' knowledge of observation is high. This means that the participants are aware of the observation, although the observer does not participate in observation directly. The candidate has chosen the method of collecting data through planned unconditional. After a planned unconditional phase, the documentation will make it possible to draw a specific plan. This plan is to collect data through a mail questionnaire, the questionnaire is sent by email or link to auditors. The questionnaire helps the candidate to comply with COVID-19 restrictions, which is why the questionnaire choice has been the most attractive tool for the survey purpose. The questionnaire generally considers fraud, auditor's liability in relation to fraud and aid packages offered to companies from public authorities. The purpose of the investigation is to understand when frauds occur and why they commit fraud at the company. The candidate also wants to understand when the responsibility for preventing and detecting fraud occurs, where the responsibility lies in connection with fraud, including the responsibility of the management and auditor. The auditor's responsibility is to draw an endorsement in the financial statements without material misstatement as a whole, whether due to errors or fraud. Thus, the auditor must comply with the requirements of International Standard on Auditing (ISA), including e.g., good auditing practice and independence requirements. The auditor shall also consider the threats that may occur before, during and the completion of the audit. Aid packages have been neglected through the year 2020, including compensation for the self-employed, fixed costs and wages. Commercial companies have several times notified to the Public Prosecutor for Special Economic and International Crime (SØIK), where several companies reuse the auditor's declaration to meet conditions for application in compensation. Other companies choose to commit fraudulency in term of accounting manipulation, where they carry out manipulations of the accounts in term of fictitious recorded accounts. The auditor has also experienced frauds in the term of asset exploitation through registrations of fictitious employees in order to meet conditions of salary compensation. This has been challenging for both auditors and companies to prevent and detect fraud in the year 2020.

A master thesis from Aalborg University

Revisors ansvar i forbindelse med besvigelser

[Auditor's liability in connection with fraud]