REMARKS ON THE CRIMINAL LIABILITY OF THE EXTERNAL AUDITOR FOR CORPORATE CRIMES

Abstract

The purpose of this paper is to analyze, in a non-exhaustive manner, the criminal liability of the external auditor for corporate crimes committed within the audited company, as well as the categories and limitations for such liability. The study will focus, above all, on the temporal limitations, from the perspective of the moment of the auditor's intervention in the iter criminis; liability for commissive acts; and liability for improper omission.