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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Vybrané aspekty povinnosti mlčenlivosti advokátů / Selected aspects of attorney's duty of confidentiality

Lhotáková, Františka January 2019 (has links)
Selected aspects of attorney's duty of confidentiality Abstract One of the attorney's most important duties is the commitment to maintain the confidentiality of information he or she has learned while providing legal services. However, it is not a lawyer's privilege but a commitment to protect the rights and legitimate interests of his or her clients. The duty of confidentiality may be waived exclusively by the client or his legal successor of the client. Restrictions or breaches of this obligation should occur exceptionally, only in defined cases. In recent years, the effort of the legislators and other entities to disclose this duty of confidentiality can be noticed in the Czech Republic. The overall purpose of this thesis is to analyse the legal regulation of attorney's confidentiality in the Czech Republic. This thesis focuses mainly on the regulation contained in the Czech Law of Advocacy, in the relevant provisions of the Czech Criminal Procedure Code and in the professional regulations of the Czech Bar Association. The first two chapters of this thesis are rather of general nature. A significant part is devoted to explanation of the notion of confidentiality, its meaning and its material and personal scope. The third chapter discusses legal exceptions when breaching of attorney's confidentiality is...
2

La confidentialité des résultats des tests génétiques : les droits des membres de la famille et les obligations des professionnels de la santé : une étude comparée Québec / France

Fecteau, Claudine 09 1900 (has links)
L'information génétique, de manière intrinsèque, concerne non seulement un individu, mais également les personnes qui lui sont liées par le sang. Dans l'hypothèse où une personne refusait de communiquer des informations cruciales pour la santé des membres de sa famille, les professionnels de la santé qui détiennent ces renseignements pourraient se retrouver confrontés à un dilemme, soit le choix entre le respect de la confidentialité ou la communication des infonnations pertinentes dans l'intérêt de la famille. Ce mémoire propose une analyse des règles régissant la confidentialité des résultats des tests génétiques en regard des droits des membres de la famille et des obligations des professionnels de la santé. Une analyse comparative entre le droit québécois et français est effectuée. La législation portant sur la confidentialité est essentiellement fondée sur la protection des droits individuels. Des exceptions législatives sont toutefois prévues dans l'intérêt de certains membres de la famille, mais elles s'adressent uniquement à la famille biologique. La notion de famille est ainsi restreinte spécifiquement dans le cadre de la génétique. Le bris de la confidentialité ne semble pas la solution optimale pour résoudre le conflit entre les droits de la personne concernée et ceux de sa famille et n'est d'ailleurs pas envisagé par les systèmes juridiques québécois et français. Les professionnels de la santé doivent alors mettre l'accent sur l'information et le dialogue avec le patient, ce qui est davantage garant de la protection des droits de toutes les personnes en cause. / Genetic information, by its very nature, concerns not only the individual, but also the persons related to him by blood. Where an individual refuses to share genetic information crucial to the health of his family members, health professionals who hold such information are faced with a dilemma: they must choose between respecting confidentiality and communicating in the interest of family members. This thesis analyses the rules governing the confidentiality of genetic test results with regards to the rights of family members and the obligations of health professionals. A comparative analysis between the laws of Québec and France is undertaken. Legislation dealing with confidentiality is essentiatly based on the protection of the rights of individuals. Legislative exceptions are nevertheless provided in the interest of certain family members, but they are directed only to the biological family. The concept of "family" is thus restricted in the context of the confidentiality of genetic information. Disregarding confidentiality is not the best solution to the conflict between the rights of the person concerned and of those of his family, and such a solution is not contemplated either in Québec or in France. Health professionals must therefore place emphasis on informing the patient, a solution which offers great protection of the rights of all concemed.
3

”Sanningen ska göra er fria” : En kvalitativ studie om prästers möte med häktade och fängslade människor i Sverige / ”The truth will set you free” : A qualitative study about priests meeting people in custody and prisons in Sweden

Johansson, Helena January 2019 (has links)
Föreliggande studie undersökte häktes/fängelseprästers upplevelse av förändring hos de frihetsberövade, vilka de mötte i sin tjänst på häkten och fängelser. Studien bygger på kvalitativa semistrukturerade intervjuer med fem präster i Svenska kyrkan. Intervjuerna genomfördes sommaren 2019. I studien framkommer det att alla intervjuade upplevde att förändringar sker hos de frihetsberövade. Det handlar om att kunna bryta destruktiva mönster och göra förändringar för ett bättre och friare liv. Vägen till denna förändring går genom samtal, gudstjänster och meditationer tillsammans med de själavårdande samtalen. Oväntat visar studien även på de förändringar som skedde hos prästerna själva där de beskriver sin upplevelse av djupare andlighet och stor meningsfullhet. Resultatet av studien visar att prästerna upplevde att de allra flesta frihetsberövade, har en stark önskan om ett icke kriminellt liv och att vägen dit kan gå genom fler och mer bestående möten och band till ett socialt accepterat sammanhang. / This current study investigated priests, in the church of Sweden, working in custody and/or prison. Do priests experience any change in the prisoners’ lives during the time they are held in prison? The qualitative study consists of semi structured interviews with five priests. They were interviewed during summer 2019. The study shows that all of the priests experienced that many of the prisoners changed attitudes concerning their lives and their situation. They expressed the desire of another kind of life. Unexpectedly the study also shows the change the priests undertook, working with the prisoners. The priests expressed feelings about deeper spirituality and a sense of rich meaningfulness. The study shows that the priests experienced that almost all of the prisoners had a strong wish of living a non-criminal life. The road to this life is the one which consists of many new and constant contacts with a socially accepted environment.
4

La confidentialité des résultats des tests génétiques : les droits des membres de la famille et les obligations des professionnels de la santé : une étude comparée Québec / France

Fecteau, Claudine 09 1900 (has links)
L'information génétique, de manière intrinsèque, concerne non seulement un individu, mais également les personnes qui lui sont liées par le sang. Dans l'hypothèse où une personne refusait de communiquer des informations cruciales pour la santé des membres de sa famille, les professionnels de la santé qui détiennent ces renseignements pourraient se retrouver confrontés à un dilemme, soit le choix entre le respect de la confidentialité ou la communication des infonnations pertinentes dans l'intérêt de la famille. Ce mémoire propose une analyse des règles régissant la confidentialité des résultats des tests génétiques en regard des droits des membres de la famille et des obligations des professionnels de la santé. Une analyse comparative entre le droit québécois et français est effectuée. La législation portant sur la confidentialité est essentiellement fondée sur la protection des droits individuels. Des exceptions législatives sont toutefois prévues dans l'intérêt de certains membres de la famille, mais elles s'adressent uniquement à la famille biologique. La notion de famille est ainsi restreinte spécifiquement dans le cadre de la génétique. Le bris de la confidentialité ne semble pas la solution optimale pour résoudre le conflit entre les droits de la personne concernée et ceux de sa famille et n'est d'ailleurs pas envisagé par les systèmes juridiques québécois et français. Les professionnels de la santé doivent alors mettre l'accent sur l'information et le dialogue avec le patient, ce qui est davantage garant de la protection des droits de toutes les personnes en cause. / Genetic information, by its very nature, concerns not only the individual, but also the persons related to him by blood. Where an individual refuses to share genetic information crucial to the health of his family members, health professionals who hold such information are faced with a dilemma: they must choose between respecting confidentiality and communicating in the interest of family members. This thesis analyses the rules governing the confidentiality of genetic test results with regards to the rights of family members and the obligations of health professionals. A comparative analysis between the laws of Québec and France is undertaken. Legislation dealing with confidentiality is essentiatly based on the protection of the rights of individuals. Legislative exceptions are nevertheless provided in the interest of certain family members, but they are directed only to the biological family. The concept of "family" is thus restricted in the context of the confidentiality of genetic information. Disregarding confidentiality is not the best solution to the conflict between the rights of the person concerned and of those of his family, and such a solution is not contemplated either in Québec or in France. Health professionals must therefore place emphasis on informing the patient, a solution which offers great protection of the rights of all concemed. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maître en droit LL.M.". Ce mémoire a été accepté à l'unanimité et classé parmi les 15% des mémoires de la discipline. Commentaires du jury : "Mémoire de très bonne tenue. Exposé clair et synthétique. Approche relativement classique. Texte fort bien écrit."
5

Responsabilidad de los padres, secreto profesional y confidencialidad médica. ¿Cómo se conjugan para asegurar la salud de los adolescentes

Kemelmajer de Carlucci, Aída 10 April 2018 (has links)
Parent’s responsibility, professional secrecy and medical confidentiality. How do they combine to ensure adolescentshealth?The article carefully analyzes the definition and content of professional secrecy and the right to privacy and introduces their implications on public and private policy. On that basis, main arguments in favor and against adolescents entitle to exercise the right to professional secrecy towards their representatives are presented. Finally, this article presents the existing case-law on that subject, provisions according the Ottawa Declaration and specific cases concerning professional secrecy exercise in the assumptions on termination pregnancy and HIV diagnosis. / El artículo analiza detenidamente la definición y contenido de secreto profesional y el derecho a la intimidad, para luego presentarnos sus implicancias en el orden público y el privado. A partir de ello, nos presenta los principales argumentos a favor y en contra de que los adolescentes tengan derecho al secreto profesional frente a sus representantes. Finalmente, el artículo nos presenta la jurisprudencia existente sobre la materia, lo establecido en la Declaración Ottawa y los casos específicos del ejercicio del secreto profesional en los supuestos de interrupción del embarazo ydiagnóstico de VIH.
6

”Säg inget till någon” : Skolsköterskans erfarenhet av attarbeta utifrån sekretess med elever itonåren. / ”Don't tell anyone” : The school nurse experience of workingon the basis of professional secrecy with adolscents

Artursson, Anna-Lena, Dolk, Marie January 2020 (has links)
Bakgrund: Skolsköterskans arbete omfattas av sekretess som är till för att skydda elevens integritet. Skolsköterskan behöver hantera sekretessen och bevara elevens integritet, samtidigt som arbetet kräver samverkan för att eleven ska få rätt stöd. Syfte: Studiens syfte var att belysa skolsköterskans erfarenheter av att arbeta utifrån sekretess med elever i tonåren. Metod: Kvalitativ metod med induktiv ansats. Semistrukturerade intervjuer med tre fokusgrupper analyserades enligt kvalitativ innehållsanalys. Resultat: Studien resulterade i tre huvudkategorier: hantera komplexa situationer och dilemman, avsätta tid för kommunikation och främja delaktighet, och finna stöd i situationen. Utöver kategorierna framkom temat viljan att göra gott och inte skada. Konklusion: Att arbeta utifrån sekretess innebär att skolsköterskan balanserar mellan att elevens självbestämmande och integritet bevaras och samtidigt samverka med andra. Det är en utmanande uppgift där den etiska principen viljan att göra gott och inte skada blir grundläggande för de beslut som tas. / Background: The school nurse's work is covered by professional secrecy in order to protect the student's integrity. School nurses need to manage the professional secrecy and maintain the adolscents integrity, while at the same time the work requires collaboration in order to receive the right support. Purpose: The aim of the study was to illuminate school nurse experience of working on the basis of professional secrecy with adolscents. Method: Qualitative method with an inductive approach. The result was achieved using a qualitative content analysis. Semi-structured interviews with three focus groups were conducted. Result: The study resulted in three main categories: dealing with complex situations and dilemmas, set aside time for communication and promote participation and find support in the situation. Besides the categories, a theme emerged: do good and no harm. Conclusion: Working on the basis of professional secrecy means the school nurse must balance the student's to self-determination and integrity while collaborating with others. It is a challenging task where the ethical principle wants to do good and not harm becomes fundamental to the decisions that are made.
7

Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?

Rylander, Malin, Thörnberg, Sofia January 2010 (has links)
<p>Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn’t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities. Some auditors consider these two duties to be in conflict with one another. This specific conflict is very rarely touched upon in other media than essays.A few auditors have, in case of a suspected crime with very vague evidence, gone against the law by getting rid of their client thus not having to take the risk of being sued because of violation of the professional secrecy by reporting the crime in vain. This fact, that some auditors even break the law, is reason enough to investigate why some auditors consider the two duties to be in conflict with one another.During our study, personal interviews with four auditors and two persons of authority were carried out. None of them have experienced any negative emotions about the reporting duty, but when it comes to the auditors that in fact do consider the two duties to be in conflict with one another, the opinions start to differ. Some say that it is practically impossible to get rid of a client by the above reasons without reporting the suspected crime, while others claim the opposite. A possible explanation for the different opinions regarding the two duties could be due to the fact that the regulations surrounding the reporting duty are very differently interpreted by different people. Does the law guarantee the safety of the auditor, or does it not? Is there a conflict between the two duties or not?We are of the opinion that there is absolutely a need to thoroughly investigate this topic, possibly by deciding upon which interpretation of the law is the right one. Swedish accounting organizations need to take this case more seriously than they have so far. Or could it be that they simply don’t want to?</p> / <p>Svenska revisorer lyder bland annat under ett antal olika plikter. En av dessa är tystnadsplikten, som garanterar säkerheten för företagshemligheter och annan viktig information som revisorn måste känna till men inte får yppa för någon. Sedan år 1999 måste svenska revisorer också ta hänsyn till anmälningsplikten. Kortfattat innebär denna att revisorn, i vissa fall, själv måste anmäla misstänkta brott denne upptäckt i företaget till myndigheterna. En del revisorer upplever att dessa två plikter befinner sig i konflikt med varandra. Denna konflikt berörs ytterst sällan i annan media än uppsatser.Några revisorer har, i fall då ett misstänkt brott upptäckts men bevisningen är mycket vag, begått ett lagbrott genom att göra sig av med klienten. På så vis slipper de ta risken att anmälan inte leder någon vart och då riskera att bli stämd för att ha brutit mot tystnadsplikten. Detta, att vissa revisorer går så långt som till att bryta mot lagen, är skäl nog att utreda varför vissa revisorer upplever en konflikt mellan de två plikterna.Vi utförde under denna studie personliga samtal med fyra revisorer och två myndighetspersoner. De upplever personligen inga problem med anmälningsplikten, men har olika åsikter om de revisorer i tidigare studier som faktiskt menar sig uppleva en konflikt. Vissa menar att det är fullständigt omöjligt att göra sig av med en klient för att slippa anmäla ett misstänkt brott - andra det motsatta. En förklaring till att åsikterna om konflikten mellan plikterna varierar skulle kunna vara att tolkningen av lagtexten är föremål för många varierande tolkningar. Garanterar lagtexten revisorns säkerhet eller ej? Finns det en konflikt mellan de två plikterna?Avslutningsvis anser vi att det finns ett stort behov av att utreda detta, förslagsvis genom att bestämma vilken lagtolkning som är den korrekta. Svenska revisorsorganisationer måste ta ämnet på större allvar än hittills. Eller de kanske inte vill?</p>
8

Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?

Rylander, Malin, Thörnberg, Sofia January 2010 (has links)
Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn’t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities. Some auditors consider these two duties to be in conflict with one another. This specific conflict is very rarely touched upon in other media than essays.A few auditors have, in case of a suspected crime with very vague evidence, gone against the law by getting rid of their client thus not having to take the risk of being sued because of violation of the professional secrecy by reporting the crime in vain. This fact, that some auditors even break the law, is reason enough to investigate why some auditors consider the two duties to be in conflict with one another.During our study, personal interviews with four auditors and two persons of authority were carried out. None of them have experienced any negative emotions about the reporting duty, but when it comes to the auditors that in fact do consider the two duties to be in conflict with one another, the opinions start to differ. Some say that it is practically impossible to get rid of a client by the above reasons without reporting the suspected crime, while others claim the opposite. A possible explanation for the different opinions regarding the two duties could be due to the fact that the regulations surrounding the reporting duty are very differently interpreted by different people. Does the law guarantee the safety of the auditor, or does it not? Is there a conflict between the two duties or not?We are of the opinion that there is absolutely a need to thoroughly investigate this topic, possibly by deciding upon which interpretation of the law is the right one. Swedish accounting organizations need to take this case more seriously than they have so far. Or could it be that they simply don’t want to? / Svenska revisorer lyder bland annat under ett antal olika plikter. En av dessa är tystnadsplikten, som garanterar säkerheten för företagshemligheter och annan viktig information som revisorn måste känna till men inte får yppa för någon. Sedan år 1999 måste svenska revisorer också ta hänsyn till anmälningsplikten. Kortfattat innebär denna att revisorn, i vissa fall, själv måste anmäla misstänkta brott denne upptäckt i företaget till myndigheterna. En del revisorer upplever att dessa två plikter befinner sig i konflikt med varandra. Denna konflikt berörs ytterst sällan i annan media än uppsatser.Några revisorer har, i fall då ett misstänkt brott upptäckts men bevisningen är mycket vag, begått ett lagbrott genom att göra sig av med klienten. På så vis slipper de ta risken att anmälan inte leder någon vart och då riskera att bli stämd för att ha brutit mot tystnadsplikten. Detta, att vissa revisorer går så långt som till att bryta mot lagen, är skäl nog att utreda varför vissa revisorer upplever en konflikt mellan de två plikterna.Vi utförde under denna studie personliga samtal med fyra revisorer och två myndighetspersoner. De upplever personligen inga problem med anmälningsplikten, men har olika åsikter om de revisorer i tidigare studier som faktiskt menar sig uppleva en konflikt. Vissa menar att det är fullständigt omöjligt att göra sig av med en klient för att slippa anmäla ett misstänkt brott - andra det motsatta. En förklaring till att åsikterna om konflikten mellan plikterna varierar skulle kunna vara att tolkningen av lagtexten är föremål för många varierande tolkningar. Garanterar lagtexten revisorns säkerhet eller ej? Finns det en konflikt mellan de två plikterna?Avslutningsvis anser vi att det finns ett stort behov av att utreda detta, förslagsvis genom att bestämma vilken lagtolkning som är den korrekta. Svenska revisorsorganisationer måste ta ämnet på större allvar än hittills. Eller de kanske inte vill?
9

Análise do uso de novas tecnologias na troca e armazenamento de informações de saúde e o segredo profissional / Analysis of the use of new technologies in the exchange and storage of health information and in relation to the professional secrecy

Jacob, Carlos Henrique 26 February 2010 (has links)
O caráter privativo das informações de saúde, reconhecido e valorizado desde a antigüidade clássica, hoje é considerado como um dos fatores indispensáveis à manutenção da sociedade, das garantias constitucionais de liberdade e também, em última instância, à própria democracia. Essa importância é demonstrada pela existência do segredo profissional, que, para as profissões da área da saúde (como medicina, odontologia, psicologia, nutrição etc.) de um modo positivo, coloca aos profissionais a necessidade de se guardar segredo a respeito de todas as informações sobre as quais adquire-se conhecimento no exercício de suas profissões. No Brasil, a questão da manutenção do segredo profissional das profissões de saúde adquire um caráter dramático quando se leva em consideração a implementação da Troca de Informações em Saúde Suplementar por parte da Agência Nacional de Saúde Suplementar, autarquia especial que regula o setor de saúde suplementar. Pretendendo facilitar a troca de informações entre prestadores de serviços e operadoras, e também permitir e homogeneizar a obtenção de informação para o estabelecimento de políticas públicas, a Troca de Informações em Saúde Suplementar já é realizada desde 2008, envolvendo todas as informações de saúde de mais de 52 milhões de beneficiários. A utilização de tecnologias de troca de informação e a criação de bancos de dados, associados a um histórico de vazamento de dados sensíveis, criam dúvidas sobre a manutenção do segredo profissional e o caráter privado das informações de saúde. Neste trabalho, foi analisada a legislação estruturante da Troca de Informações em Saúde Suplementar no que diz respeito aos requisitos de segurança para a troca e armazenamento de informação sensível com o intuito de verificar se essa legislação supre, de modo eficaz, a exigência de proteção à manutenção do caráter privativo das informações de saúde que existe nos Códigos de Ética Profissionais e no Código Civil Brasileiro. Apesar das exigências para a segurança das informações ser, hoje, adequada à manutenção do segredo profissional enquanto essas informações são trocadas ou encontram-se armazenadas nas operadoras de planos de saúde, a norma se fia nos requisitos estabelecidos por um órgão privado cujas prioridades, naturalmente, podem, no futuro, não estar vinculadas exclusivamente ao maior bem social. Ademais, não se observa na legislação uma atenção ou recomendações dedicadas ao profissional em consultório isolado e que armazena os dados de seus pacientes em computadores pessoais previamente ao envio via internet. Além disso, em consultas realizadas à ANS em agosto e setembro de 2009 a respeito dos dados transmitidos pelas operadoras à Agência para o cumprimento do disposto nos artigos 20 e 32 da lei 9656/98, não se obteve resposta a respeito de quais dados são repassados pelas operadoras à ANS, nem sobre quais os padrões de segurança a que estes dados estão submetidos, nem, tampouco, sobre quais os indivíduos que têm acesso a estes dados, indicando falta da necessária transparência que é essencial a uma autarquia regulatória de um setor de interesse social. Estes fatos indicam claramente que a manutenção do segredo profissional está em risco nas atuais condições. / Health information is valued and recognized as sensible and private since ancient times. It is also considered one of the most important factors in maintaining and supporting the fabric of society, the constitutional guarantee of liberty and also, democracy itself. Health professionals have the duty to keep all their patients information private. In Brazil, this acquires a dramatic character when one considers the recently implemented Information Exchange in Suplementary Health (TISS) by the Agência Nacional de Saúde Suplementar, governments regulating bureau for the suplementary health sector. Intending to facilitate the information exchange between service providers and health operators, and also to standardize the process of obtaining and providing information for policy makers, the Information Exchange has been in use since 2008 and involves identifiable health information of more than 52 million users. Technologies to allow health information exchange and the creation of data banks associated with sensible information data leaks raise doubts over the ability to keep health information safe from prying eyes. In this study, the structural legislation of the Information Exchange in Suplementary Health was analysed regarding the safety requirements proposed for the health information exchange and storage, to verify if it addresses the demand that exists in professional codes of ethics and also in Brazils Código Civil to protect the privacy of health information. Although - by todays standards - the requirements for information security are deemed adequate for the safekeeping and in addressing the need for privacy and security while the information is exchanged or stored by the health plans operators, theres no dedicated attention to recomendations for the professionals on their small practice offices, who hold their patients information on their personal computers. Also, the law establishes that a private agency is responsible for dictating the requirements that keep the information safe, a measure that is not entirely risk-safe as the interests of the private sector may shift with the market, leaving the social needs/interests behind. Besides these facts, when consulting the Agência Nacional de Saúde Suplementar in august and september 2009 regarding what kind of data is transmitted by the Health Plans operators and what kind of security measures are undertaken to protect this data, no answer was obtained, indicating a lack of transparency that is apalling in a regulatory bureau that serves the society. These facts clearly indicate that the maintenance of professional secrecy and patient privacy is threatened in current conditions. Keywords: computer systems security management, professional secrecy, information accountability, Agência Nacional de Saúde Suplementar (Brazil)
10

Tystnads- och anmälningsplikten : Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott

Abdi, Akam, Chen, Wei January 2014 (has links)
The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis. The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients. / Syftet med denna uppsats är att skapa oss en djupare samt bättre förståelse om hur respektive av - samt anmälningsplikten uppfattas av revisorer och vidare undersöka hur eventuella konflikter med utgångspunkt för oberoende ställning samt vid ”kan misstänkas” situationer hanteras av revisorer. För att uppnå syftet, har intervjuer med fyra olika revisionsbyråer genomförts. Intervjuerna har genomförts med Grant Thornton, BDO Mälardalen AB, PwC samt KPMG genomförts för att kunna besvara forskningsfrågorna. Därefter har en hermeneutik synsätt använts då tolkning av intervjumaterialen ansågs viktig för att kunna få kunskap för respondenternas uppfattning kring ämnesvalet. I analysavsnittet har sedan datamaterial från referensramen samt empiridelen använts för att kunna genomföra en analys av uppsatsen. Denna studie visar tystnadsplikten är viktig för att kunna skapa en bra relation med klienterna och anses inte skapa konflikter för revisorer i någon stor bemärkning. Anmälningsplikten skapar dock problem på grund av bristen på kunskap inom bedömning av brott hos revisorer. Revisorerna väljer därför att utreda en situation vid brottsmisstanke längre än vad som avses. För att inte bli beroende av sina klienter finns regler och praxis inom yrket som används samt genom att till exempel inte ha vänner och bekanta som klienter menar respondenterna.

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