{"id":1665,"date":"2019-02-20T12:13:00","date_gmt":"2019-02-20T11:13:00","guid":{"rendered":"https:\/\/paragraf.keydesigndev.dk\/?p=1665"},"modified":"2023-01-26T10:11:51","modified_gmt":"2023-01-26T09:11:51","slug":"revisors-raadgivningsansvar","status":"publish","type":"post","link":"https:\/\/paragrafadvokaterne.dk\/en\/artikler\/revisors-raadgivningsansvar\/","title":{"rendered":"Auditor&#039;s advisory responsibility"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1665\" class=\"elementor elementor-1665\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46ae831a elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-height-default elementor-invisible\" data-id=\"46ae831a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c745e95\" data-id=\"4c745e95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-218d95e0 elementor-widget__width-initial elementor-fixed elementor-hidden-phone elementor-widget elementor-widget-spacer\" data-id=\"218d95e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63b9b933 elementor-absolute elementor-widget elementor-widget-spacer\" data-id=\"63b9b933\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f2b3a2a elementor-absolute elementor-widget elementor-widget-spacer\" data-id=\"3f2b3a2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4980ec2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4980ec2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5a2a7583\" data-id=\"5a2a7583\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12ed91c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12ed91c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-391a527b\" data-id=\"391a527b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5253a1c elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5253a1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditor&#039;s advisory responsibility<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e12183d elementor-widget elementor-widget-heading\" data-id=\"e12183d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Basis of responsibility<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a388b4 elementor-widget elementor-widget-text-editor\" data-id=\"2a388b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An auditor&#039;s responsibility is a professional responsibility. That is, a general liability for negligence, which is to some extent objectified through the rich practice, as well as &quot;rules&quot; for good auditing practice. The care and professional skill that can reasonably be demanded of practitioners of the profession in question must be exercised. Giving advice on matters that one has not sufficiently investigated is basically a culpable act.<\/p><p>Whether the advice was given orally or in writing is irrelevant. However, it creates evidentiary challenges if the advice was given only orally.<\/p><p>The assessment of whether deficient advice has been provided is influenced by the nature of the assignment the advisor has received. If the client wishes to operate in \u201cgrey areas\u201d, the client must also accept that the outcome may not be as desired. The most obvious example of this is tax considerations, where the tax authorities impose a tax liability or disregard a transaction, and the client therefore does not achieve the position that the person concerned had hoped for. In this case, one must be reluctant to establish liability for damages for the advisor. At least when the transaction is solely for tax reasons and does not otherwise have the character of a normal business transaction, cf. U 1997.842 H.<\/p><p>In this context, it is also important what fee was paid for the advice. If you have only paid a modest fee, you can expect a lower quality of advice, which must still be correct.<\/p><p>Liability for damages in a contract is normally a liability with a reversed burden of proof, cf. for example the principle in Section 23 of the Danish Sales Act. It is therefore the person who caused the damage who must prove that he is not responsible for the damage. However, the rule of reversed burden of proof is not absolute, and for advisory liability the burden of proof generally lies with the injured party.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dfc6ea elementor-widget elementor-widget-heading\" data-id=\"9dfc6ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Burden of proof<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10648e7 elementor-widget elementor-widget-text-editor\" data-id=\"10648e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Typically, we will have a professional association issue a response in order to determine whether the act was liable. Failure to obtain such a response may be considered procedurally damaging, cf. U 2004.1153 V. It is also up to the client to demonstrate \u2013 or at least make it probable \u2013 the loss he or she has suffered as a result of the advice giving rise to liability.<\/p><p>Whereas it is the client&#039;s responsibility to provide proof of fault and loss, it is the advisor&#039;s responsibility to provide proof of the circumstances that he is most likely to be able to (counter)prove.<\/p><p>The injured party cannot demand that the tortfeasor or his insurance company calculate any loss. The injured party must obtain assessments themselves that can document a loss, and prove that the loss is not due to circumstances other than the advice (e.g. pollution on neighboring land, or lack of business potential for the acquired property).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f29e91e elementor-widget elementor-widget-heading\" data-id=\"f29e91e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c137c7e elementor-widget elementor-widget-text-editor\" data-id=\"c137c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Guilt<\/strong>: Incorrect advice is liable = culpable<br \/><strong>The burden of proof<\/strong>: The injured party must prove that the advice was part of the instruction, that it was incorrect (e.g. through a response) and the injured party must be able to document the loss themselves, as well as the causal link.<br \/><strong>Compensation<\/strong>: A disappointed expectation of the advice does not generally trigger any compensation, cf. U.1996.200\/2H.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-099cc78 elementor-grid-1 elementor-widget__width-initial elementor-fixed elementor-widget-tablet__width-initial elementor-hidden-mobile elementor-shape-rounded e-grid-align-center elementor-widget elementor-widget-global elementor-global-3573 elementor-widget-social-icons\" data-id=\"099cc78\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook-f elementor-animation-grow elementor-repeater-item-644adde\" href=\"https:\/\/www.facebook.com\/advokatvirksomhed\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook-f<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook-f\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin-in elementor-animation-grow elementor-repeater-item-67244ad\" href=\"https:\/\/www.linkedin.com\/company\/paragraf-advokaterne\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin-in<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5032a3af\" data-id=\"5032a3af\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5bdb93c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bdb93c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7ceb7645\" data-id=\"7ceb7645\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3395ba78 elementor-widget elementor-widget-heading\" data-id=\"3395ba78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Related articles:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73aa156a elementor-grid-1 elementor-posts--thumbnail-none elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"73aa156a\" data-element_type=\"widget\" data-e-type=\"widget\" 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business?\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Basis of liability An auditor&#039;s liability is a professional liability. That is, a general liability for negligence, which is to some extent objectified through the rich practice and &quot;rules&quot;<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[31,37],"class_list":["post-1665","post","type-post","status-publish","format-standard","hentry","category-artikler","tag-aftaleret","tag-raadgiveransvar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revisors r\u00e5dgivningsansvar - Paragraf advokaterne<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paragrafadvokaterne.dk\/en\/artikler\/revisors-raadgivningsansvar\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revisors r\u00e5dgivningsansvar - Paragraf advokaterne\" \/>\n<meta property=\"og:description\" content=\"Ansvarsgrundlag En revisors ansvar er et professionsansvar. 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