The civil liability of the auditor according to the Iraqi companies law - A Comparative study-

Abstract

: The research aims to explain the responsibilities of the auditor in the event that he does not perform his duty efficiently. And in the event of negligence or negligence by the auditor, it will result in civil liability, and the research has reached a set of conclusions, the most important of which is that the auditor is responsible towards third parties or shareholders, a tort liability based on the error committed by him in carrying out his professional work, and in the end the broadcast came out with a set of Recommendations, the most important of which is that the Iraqi legislator refers to compensation for moral damage as well, such as material damage in contractual liability due to the large number of practical applications in this regard in many contracts, including the contract concluded between the auditor and the company.