Review of contractual and non-contractual civil liability of the auditor in the light of jurisprudence and normative novelties: the causation between the unlawful action and the damage

Abstract

The  auditor responsibility is regulated  by the  general  rules  of civil liability, although its  imputation  comes principally marked by the  cause-and-effect relationship between the auditor’s  conduct and the damaged that might produce. The auditor must provide  his  service  not  only  according to the  contents of the  contract signed  with the  entity  to be audited, but  also  according to the  legal and  regulatory obligations established for  the  exercise  of  his  activity. The  Supreme Court  resolu- tions focus  their  interest  on  these  aspects  in  order to determine in  which cases  the compensation of damages by the  auditor is enforceable.