Responsabilidade civil do auditor

Abstract

ln addressing a subject that is little discussed in the audit environment and the market in general, given the extent of the problem addressed, their interpretations and responsibilities that the current rules they pray to the auditor. We will discuss these differences, rules and regulations, to identify where the auditors responsibility as far as it extends in the publication of an opinion. ls confined only within the influence of the audited company, or expand the non-audit results, as in the formation of investment decision of a third entity in relation to the audit. Through theprinciples of authority, independence, standards and rules that regulate the activity of accounting and auditing, as well as the environment will seek legal opinions and decisions on the issue, analyzing the decisions of auditing, as well as other areas that experience the same situation of doubt that the limit of liability of a Professional in your area expertise.