The civil liability of the auditor according to the Iraqi companies law - A Comparative study-
Keywords:
- Auditor. - Civil liability. - Iraqi corporate law.Abstract
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.
References
Source list :
First: books
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Second: University theses
. Idris Massaid, Auditor's Duties in Contracting Difficulties, Master Thesis, Faculty of Legal, Economic and Social Sciences, Ain Al-Shaq University, Casablanca, Morocco, 2003.
Third: Research
Ahmed Mahmoud Al-Masada, The Civil Responsibility of the Auditor in the Public Shareholding Company, published in the Journal of Social and Human Sciences, Issue 24, 2011.
Amir Hassan Jassim, The Role of the Auditor in Joint Stock Companies, published in Tikrit University Journal of Legal Sciences and Politics, Fifth Year, Volume 5, Number Seventeen, 2013.
Fourth: Laws
Iraqi Civil Law No. (40) of 1951 and its amendments.
UAE Commercial Companies Law No. (8) of 1984.
Civil Transactions Law of the United Arab Emirates No. (1) of 1987.
UAE Law No. (22) of 1995 regulating the profession of account auditors.
Iraqi Companies Law No. (21) of 1997 amended by Order No. (64) of 2004.
The Iraqi Regulation of Practicing the Profession of Monitoring and Auditing No. (3) of 1999, as amended.
The Bahraini Commercial Companies Law promulgated by Legislative Decree No. (21) of 2001.
Bahraini Law No. (15) of 2021 regarding external auditors.
Bahraini Civil Code No. (19) of 2001.
UAE Law No. (32) of 2021 regarding commercial companies.
