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Reflexiones acerca del auditor externo y su responsabilidad

Author

Listed:
  • Viviana Rodriguez

    (Facultad de Ciencias Económicas, Jurídicas y Sociales. Universidad Nacional de Salta. Argentina.)

  • Gabriela Fabbroni

    (Facultad de Ciencias Económicas, Jurídicas y Sociales. Universidad Nacional de Salta. Argentina.)

Abstract

The objective of this essay is to determine the type of responsibility of the public accountant as an external auditor, starting from the classification of the contract that unites the principal and the auditor. This work refers to the possible loss of credibility that the opinion of some public accountants in their role as auditors could have, expressed in their reports. In this way, the aim is to make public accountants aware of the need to exercise the external audit of Financial Statements with ethics and responsibility. The analysis focuses on civil and criminal liability, emphasising that it is not the obligation of the public accountant in their role as external auditor to detect possible fraud perpetuated in an organisation. After explaining the origin of the fraud, specific examples are presented, to draw conclusions that are useful to the academic and professional community. The contents and regulations available at the international and national level that are applicable are individualised.

Suggested Citation

  • Viviana Rodriguez & Gabriela Fabbroni, 2021. "Reflexiones acerca del auditor externo y su responsabilidad," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 27-34, November-.
    • Handle: RePEc:lap:raudit:10
    DOI: https://doi.org/10.24215/27188647e008
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    More about this item

    Keywords

    auditor; responsibility; fraud;
    All these keywords.

    JEL classification:

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

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