Die gemeenregtelike deliktuele aanspreeklikheid van ouditeure teenoor derde partye vir nalatige wanvoorstelling in finansiële state: 'n regsvergelykende studie

English: Auditors all over the world believe that they are the unfair victims of claims of third parties in the case of negligent misrepresentations in financial statements. They believe that they are exposed to unlimited liability and regard their liability as one of the biggest threats of the auditors'profession. The study of auditors' common law liability towards third parties for misrepresentation in financial statements according to the English, American, Canadian, Australian, New Zealand and South African judicial system, however, does not support auditors' fears that they are beingexposed to unlimited liability towards third parties. Although auditors have been exposed to potential unlimited liability since the sixties, the common law of England, the United States of America, Canada, Australia and New Zealand has revealed a tendency to limit the liability of auditors towards third parties since the late eighties. The study of Anglo-American judicial systems emphasises the creation and breakdown of a duty of care before auditors can be held responsible towards third parties. Different standards have been developed to determine whether auditors owe a duty of care to third parties. The consulted systems implement a standard that prescribes foreseeability of damages and a relationship of proximity as prerequisites for the creation of a duty of care. An auditor can be held responsible only on the grounds of misrepresentation in the financial statements if the financial statements have been prepared for a specific receiver, or if the auditor was aware or should reasonably have foreseen that the auditor's report would be handed over to a specific person or limited group of people, or would be used for a specific aim, or if the auditor directly informed the receiver that the information in the auditor's report is the truth. In contrast to the Anglo-American judicial system that emphasises the creation and breakdown of a duty of care to limit auditors' responsibility, South African common law applies the five general principles or requisites of a delict to limit auditors' liability towards third parties. It is especially the elements of unlawfulness and fault that play an important role in the limitation of auditors' liability towards third parties.