Civil responsibility in audit. an objective necessity of economic reality

Nowadays, we can feel ever more the need for the auditors to take on responsibility in order to express a motivated opinion on the clear and complete true and fair view, of the financial position of the patrimony of the financial situation and of the results obtained by the audited entity. Statutory auditors or auditing companies answer for any damage caused as a result of negligence in performing their mission. If errors are found in the financial statements, the auditor is responsible both in front of the users of the information that was made public and of the managers of the company that hired them. The purpose of this study is to analyze the manner in which an auditor’s inability to perform their audit activity may lead to taking civil responsibility, or, moreover, to requesting damages from the audit company or from the independent auditor.