A Master’s Thesis in the Private Law Branch on the Civil Liability of Auditors/A Comparative Study

On Monday, May 22, 2025, the Private Law Branch at the College of Law at the University of Mosul discussed a Master’s thesis on the Civil Liability of Auditors/A Comparative Study. Professor Dr. Abdulaziz Ramadan Ali, Dean of the College, and several members of the College Council and faculty members attended the discussion.

The thesis, submitted by student Alaa Abdulrahman Mustafa, in the Private Law Branch, addressed the civil liability of auditors, which is an important legal focus in protecting the rights of those dealing with companies. The study presented a definition of the auditor, how they are appointed, the authorized body, the duration of their term, and the methods and reasons for their dismissal. It also outlined the legal nature of the relationship between them and the company whose accounts they audit.

The thesis aims to clarify that an auditor is any natural or legal person legally licensed to practice the profession of auditing and controlling accounts. They are appointed by the company’s general assembly for a fee and for a specified period of time. Their mission is to independently and impartially oversee the company’s business and accounts.

The discussion committee was chaired by Prof. Dr. Dohaa Mohamed Saeed, with membership of Prof. Dr. Yosra Walid Ibrahim, Assistant Prof. Dr. Sahar Hayal Ghanem, and membership and supervision of Prof. Dr. Mohamed Siddiq Mohamed Abdullah.