Most neoliberalism accounting studies present accounting and auditing as tools to reaffirm and rationalize the neoliberal order, but this is not, in fact, universally true: they may also be mobilized within strategies of resistance to neoliberalism (Andrew & Cahill, 2017). However, the ways in which auditing can be used as a tool of resistance to the neoliberal order remains underexplored. The present paper contributes to the auditing literature by studying the case of the public debt renegotiation of Ecuador (2007–2009), in which the government specifically resorted to an audit of its public debt when it tried to renegotiate, at its advantage, an important cutback of said debt; a debt to which neoliberal measures have been tied. By examining the ways auditing was mobilized by the Ecuadorian government and the reactions of financial market actors to the debt audit, this paper provides insights into the role that auditing can play in society as a device of political resistance.

大多数新自由主义会计研究将会计和审计视为重申和合理化新自由主义秩序的工具，但事实上，这并非普遍正确：它们也可能在抵制新自由主义的战略中动员起来（Andrew & Cahill，2017）。然而，审计可以用作抵抗新自由主义秩序的工具的方式仍未得到充分探索。本文通过研究厄瓜多尔的公共债务重新谈判案例（2007-2009 年）为审计文献做出了贡献，在该案例中，政府在试图重新谈判一项重要减少上述债务；与新自由主义措施挂钩的债务。