Examination of the Responsibility of Auditors in Confirming False Financial Information

The main objective of this research is to examine the legal responsibilities of auditors in confirming false financial information. Other objectives pursued in this paper include analyzing the legal and ethical consequences of auditors certifying inaccurate reports, evaluating the impact of incorrect audits on transparency and public trust in financial markets, identifying legal and regulatory measures to reduce auditors' mistakes in confirming financial information, and proposing legal and professional reforms to strengthen auditors' accountability. In this regard, this study, using a descriptive-analytical method, first describes and outlines the legal responsibilities of auditors in relation to certifying inaccurate financial reports, and then analyzes how these responsibilities should be defined. Furthermore, the paper addresses the various aspects of legal responsibilities, the potential consequences, and preventive measures to avoid such errors. The results indicate that supervisory weaknesses and the lack of professional capacity in some auditors can lead to financial misconduct and false reports. Therefore, reforms in the auditor selection process, improvement of professional training, and the use of modern supervisory methods (such as digital technologies) can be effective in reducing violations and strengthening auditors' accountability. Additionally, establishing stronger internal control systems and enhancing governmental supervision are essential preventive measures to reduce misconduct.

کلیدواژه ها:

Auditors ، Companies ، Joint Stock Companies ، Responsibility