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The silence of the auditor under Tunisian law
[Le silence du commissaire aux comptes en droit tunisien]

Author

Listed:
  • Racem Gassara

    (ISAAS - Institut supérieur d'administration des affaires de Sfax - Université de Sfax - University of Sfax)

Abstract

Custodian of essential information for the company, the auditor, when performing his duties, must exercise discretion to preserve the honor and dignity of his profession. He is sometimes bound by an obligation of confidentiality, the non-respect of which may engage his criminal liability for breach of professional secrecy, sometimes he is required to denounce the offenses of which he has become aware during the exercise of his functions. The silence of the auditor may engage his criminal liability for breaches of the duty to speak, as he may engage him for breach of the duty to remain silent.

Suggested Citation

  • Racem Gassara, 2023. "The silence of the auditor under Tunisian law [Le silence du commissaire aux comptes en droit tunisien]," Post-Print hal-04190169, HAL.
    • Handle: RePEc:hal:journl:hal-04190169
    DOI: 10.34699/rido.2023.24
    Note: View the original document on HAL open archive server: https://hal.science/hal-04190169
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