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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

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

Abstract

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.

Suggested Citation

  • Collacciani, Hugo & Carrica, Juan Manuel & López Aranguren, Jorge Luis, 2008. "Acerca de la responsabilidad contractual del auditor externo de estados contables [About the contractual responsibility of the external auditor of financial statements]," MPRA Paper 12468, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:12468
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    File URL: https://mpra.ub.uni-muenchen.de/12468/1/MPRA_paper_12468.pdf
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    More about this item

    Keywords

    Audit; Responsibility; Contractual Responsibility; Financial Statements; Law; Audit Contract;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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