Frikopplingens konsekvenser för revisorernas arbete
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected. The aim of the interviews is not to give a general assessment of the type of business as a whole, rather to give the study important opinions.A decoupling is a current issue since Sweden is under an international pressure of doing so. This study will show that the auditors? work will be affected by a decoupling. Their work will however be affected differently depending on the companies, i.e. the auditor?s clients?, size.