The Auditor's Liability Tort-wise Towards Others

(A Comparative Study)

Abstract

The civil liability of an auditor can be envisaged if they breach the contract concluded between them and their client. However, is it possible to conceive of the auditor's liability in tort? To answer this, the auditor's tort liability can indeed be envisaged and established, as this type of liability is based on a proven fault or negligence committed by the auditor, resulting in harm to individuals outside the scope of the contractual relationship—that is, individuals who are not contractually bound to the auditor.