Publicación:

Implicaciones civiles de la modificación de la opinión del auditor financiero en su informe

Resumen

This article addresses the civil implications of the financial auditor, from a theoretical perspective, by modifying his final report regarding his professional opinion. This investigation covers the Code of Civil Procedure of Colombia, with respect to the crimes that the financial auditor would face when modifying his report, making a parallel to the ethical faults expressed in Decree 2420 of 2015. Methodologically, it is a descriptive, explanatory study and documentary, where failures to the code of ethics are assessed due to integrity, objectivity, independence, professional behavior and confidentiality, in contrast to the Civil implications caused by a Financial Audit commission. The results reflect that it was possible to identify the civil faults that are classified as minor, very slight and serious in which the financial auditor would be incurring, leading him to pay fines before the central board of accountants putting his professional card at risk.