Publicación:

Implicaciones civiles de la modificación de la opinión del auditor financiero

Resumen

This paper, analyze the civil implications of the Financial Auditor, from a theoretical perspective, modify your final report regarding your professional opinion. This investigation covers the Code of Civil Procedure of Colombia, regarding the crimes they faced when modifying their report, thus making a parallel to the ethical flaws expressed in Decree 2270 of 2019. The investigation has been carried out , through a descriptive qualitative methodology, addressing the shortcomings of the Code of Ethics, due to integrity, objectivity, independence, professional behavior and confidentiality in contrast to the civil implications originated in a financial Audit commission. The results manage to identify the civil failures that are cataloged as slight, very slight and serious, in which the Financial Auditor could incur, thus leading him to pay fines before the Central Board of Accountants and putting his professional card at risk.