چکیده:
Inspector and Auditor are considered as the pillars of a company. Their comments on the financial-economic information which are provided for shareholders, is considered to be the basis of decision-making and purchase or sale of shares by investors. Although, the rights and duties of inspectors and auditors are in different discretions, but they validate the financial information provided by companies. Despite the importance of their comments on economic and financial information of companies, there is no specified and strict enforcement except the article 267 of the Commercial Code. The article 267 is not comprehensive and has not included the auditors. This research is based on a library methodology with the aim of reviewing the guaranty of implementing the illegal behaviors of the inspectors and auditors of companies from the perspective of jurisprudence and law. Therefore, Article 49(3) of the Securities Market Act has been introduced as a guarantee of independent implementation of the auditor's and inspector's behavior. In addition, this article scrutinizes elements of this crime, describe some of the criticisms in this subject matter and some of the most important jurisprudential foundations in this area. Although in the religious texts, in the new issue of the subject, there is no detailed discussion of the company's audit and inspection, but some definite jurisprudential rules such as "Illegal Enrichment or unjust Enrichment", "Prohibition of Losses in Islam" and "Maintenance of the System" as this behavior criminology establishment has been described in this article.
خلاصه ماشینی:
Criminal liability of inspectors and auditors of stock companies in the light of the Securities Market Law and Imami Jurisprudence Mohammad Javanmardi * Date of receipt: 2016/12/14 Date of acceptance: 2019/01/01 Ali Gholami ** The article was with the author(s) for correction for 30 days.
Furthermore, in addition to reviewing the elements constituting this crime and describing some of the criticisms made regarding this legal article, some of the most important jurisprudential foundations supporting the criminalization of the inspector's and auditor's opinions contrary to the law and regulations regarding financial and economic information have been mentioned.
In applying the mentioned issues to the subject of the present research, it must be said that although it is not possible to directly apply this rule to the criminal liability of the company's inspector and auditor, however, considering that the general meaning of consuming property unjustly has a broad and general concept and is not limited to specific instances, and also bearing in mind that an unrealistic or illegal [opinion of the] inspector and auditor, is a type of fraud and consequently results in the groundless possession of property, which causes loss and damage to shareholders and users of this information; this action is not accepted whether from the perspective of Sharia or from the perspective of social custom.
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