Munich Personal RePEc Archive

Acerca de la responsabilidad contractual del auditor externo de estados contables

Collacciani, Hugo and Carrica, Juan Manuel and López Aranguren, Jorge Luis (2008): Acerca de la responsabilidad contractual del auditor externo de estados contables. Published in: Actas de las XXIX Jornadas Universitarias de Contabilidad No. XXIX (8. October 2008)

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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.

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