IMPLICACIONES CIVILES Y PENALES EN LAS QUE INCURRE EL REVISOR FISCAL POR LA MODIFICACIÓN DE LA OPINIÓN EN SU DICTAMEN

Currently in the exercise of the fiscal revision, the accountant faces different situations that affect or modify his opinion in an already disclosed report, this generates uncertainty to the interest groups, exposing himself to a legal problem of civil or criminal court. Thus, this article analyzes the civil and criminal implications incurred by the fiscal auditor for the modification of the opinion in his report. From the methodological perspective, the research is analytical. It begins with an investigation of the regulations for the exercise of the statutory review in Colombia, and then analyzes the civil and criminal implications of modifying an opinion in its ruling in accordance with the criminal code, civil code, law 43 of 1990, commercial code, and legal support.The results show that when the fiscal auditor is found to have committed fraud as a result of a change of opinion, an economic value is established that will be determined by a court ranging from 50 to 50,000 SMLV, depending on the damage caused and according to whether the conduct is punishable as intentional, negligent or premeditated, with a penalty of between one (1) and thirty (30) years in prison, depending on the damage caused to the affected stakeholders. DOI: http://dx.doi.org/10.21017/Rev.Repub.2021.v30.a101