La responsabilidad civil del auditor independiente de estados financieros
Financial statements independent auditors´ civil liability
| dc.creator | Lattuca, Antonio Juan | |
| dc.date | 2023-05 | |
| dc.date | 2023-07-14T13:46:51Z | |
| dc.date.accessioned | 2024-07-24T03:16:49Z | |
| dc.date.available | 2024-07-24T03:16:49Z | |
| dc.identifier | http://sedici.unlp.edu.ar/handle/10915/155583 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/9533824 | |
| dc.description | Este ensayo trata la esencia de la responsabilidad civil del auditor de acuerdo con la ley argentina. Demuestra que jurídicamente el contrato de auditoría es un “contrato de obra” que se satisface entregando el informe del auditor. La obligación del auditor es una obligación de hacer que clasifica como “de resultados” siendo el factor de atribución de la responsabilidad “objetivo”. Ello implica que el auditor, para liberarse de la responsabilidad de cumplimiento del contrato, debe probar la interrupción del nexo causal entre el daño alegado por el comitente y su trabajo. Para los terceros reclamantes, el factor de atribución de responsabilidad es subjetivo y tendrán a su cargo probar el dolo o culpa del auditor. Finalmente, la ley le exige al auditor una mayor diligencia y previsibilidad de las consecuencias de sus actos respecto de alguien que carece de formación y, si resultare imputable por daños, responde tanto por las consecuencias mediatas e inmediatas de su labor. Su responsabilidad prescribe a los tres años a contar desde que la prestación sea exigible. | |
| dc.description | This essay deals with the essence of the auditors’ civil liability according to the Argentine Law. It shows that the audit contract is a legal “work contract” that is satisfied by delivering the auditors´ report. Auditors’ obligation is an ”obligation to do” which is classified as “an obligation of results”, being the liability attribution factor “objective”. This implies that the auditors, in order to free themselves from the liability for the contract fulfillment , must prove the interruption of the casual link between the damage alleged by the principal and their work. For third partiesclaimants, the liability attribution factor is subjective and they will be responsible for proving the auditors’ fraud or negligence. Finally, the law requires the auditors to be more diligent about and to be able to foresee the consequences of their actions with respect to someone who lacks training. If they are liable for damages, they shall be responsible for both, the mediate and immediate consequences of their work. The auditors’ liability is limited to three years from the date on which the provision become enforceable. | |
| dc.description | Facultad de Ciencias Económicas | |
| dc.format | application/pdf | |
| dc.language | es | |
| dc.rights | http://creativecommons.org/licenses/by-nc-sa/4.0/ | |
| dc.rights | Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) | |
| dc.subject | Ciencias Económicas | |
| dc.subject | Responsabilidad civil | |
| dc.subject | Auditor | |
| dc.subject | Contrato | |
| dc.subject | Calificación | |
| dc.subject | Liabilit civil | |
| dc.subject | Auditor | |
| dc.subject | Contract | |
| dc.subject | Qualification | |
| dc.title | La responsabilidad civil del auditor independiente de estados financieros | |
| dc.title | Financial statements independent auditors´ civil liability | |
| dc.type | Articulo | |
| dc.type | Articulo |