Revisors erstatningsansvar: En undersøgelse af muligheden for at indføre EU-kommissionens henstilling af 5. juni 2008 om begrænsning af revisors erstatningsansvar i Danmark på baggrund af en analyse af initiativer i relevante EU-lande

Julie Maria Vangsgård

Studenteropgave: Kandidatafhandlinger

Abstrakt

This thesis examines how it is possible to implement the EU Commission's recommendation of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firm in Denmark. The European Commission states that the increase in the auditor's liability risk has resulted in a concentration of the auditors' market due to a lack of insurance coverage. The European Commission thus believes that unlimited liability for auditors is not appropriate in relation to market sustainability. The European Commission therefore recommends three methods for limiting the auditor's liability in national law. This thesis will examine how it is possible to implement the EU Commission's recommendation through a comparative analyses of tort law and legislation regarding auditor liability in England, Germany, and Sweden. Furthermore, the thesis will examine how a possible limitation of auditor’s liability should be designed. The thesis concludes that the general principles of tort law in England, Germany and Sweden are fundamentally comparable with Danish tort law. It is concluded that an implementation of a fixed limitation in Danish law is possible. Furthermore, the thesis concludes that it is possible to allow the company being audited and the auditor to determine a limitation of liability by agreement. The thesis also concludes that a limitation of the auditor’s liability towards third parties only is possible through a fixed amount liability.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2022
Antal sider72
VejledereSøren Friis Hansen