En analyse af begrebet ”retlig interesse” i relation til klager i Revisornævnet

Abstract

The author of this Master’s thesis studies Master of Science (MSc) in Business Administration and Auditing.
The Master’s thesis is written in the areas of auditing and business law. The purpose of this Master’s thesis is to examine the meaning of the concept “legal interest” in connection to complaints received in the Danish Disciplinary Board of Auditors (Revisornævnet). The Master’s thesis seeks to answer the question: What must be the role of the complainant before the complaint has a sufficient amount of “legal interest” in order to be able to complain to the Danish Disciplinary Board of Auditors? Later in this Master’s thesis, the term “legal interest” will be explained in more detail. However, the idea behind the term is, that every complainant must qualify, that the complainant has a special interest in the case in question. The term “legal interest” has historically been a basic legal concept, and it applies in many other industries outside the audit industry.
In addition to this, the Master’s thesis will also examine the pros and cons related to the concept “legal interest”. In this context, the Master’s thesis will study why this concept is important in the society, and which issues can occur if a complainant has discovered an irregularity, but the complaint is rejected due to lack of “legal interest”.