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Acerca de la responsabilidad contractual del auditor externo de estados contables
[About the contractual responsibility of the external auditor of financial statements]


Author Info

  • Collacciani, Hugo
  • Carrica, Juan Manuel
  • López Aranguren, Jorge Luis


This paper has the following aims: - To display the nature of the contractual civil responsibility to wich is potentially exposed the external auditor of financial statements; - To determine its practical consequences; and - To contribute to accomplish a link between the legal knowledge and the audit and accounting traditions. Knowing this subjects would allow the auditor to be free of responsibility if he has work in accordance with professional standards. This paper deals with this problem analyzing the contractual and obligational level. In fact, identifying the precise contract and the nature of the bonds it creates is and inescapable way to fulfill the aims announced.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 12468.

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Date of creation: 08 Oct 2008
Date of revision:
Handle: RePEc:pra:mprapa:12468

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Related research

Keywords: Audit; Responsibility; Contractual Responsibility; Financial Statements; Law; Audit Contract;

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