Addressing The Issue Of Audit Liability
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Addressing The Issue Of Audit Liability
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Author : Marianne Ojo D Delaney PhD
language : en
Publisher:
Release Date : 2016
Addressing The Issue Of Audit Liability written by Marianne Ojo D Delaney PhD and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Generally, producers of consumables owe a “duty of care” to third parties. However, it was held in Caparo Industries plc v Dickman and Others that generally, auditors only owe a duty of care” to the company as a legal person and that they do not owe a “duty of care” to any individual shareholder, creditor, pension scheme members or any other stakeholder. The Company Law Reform Bill which became the Companies Act 2006, removed the previously existing limits on auditor liability and compelled an agreement between the company and the auditor. Subject to sections 533 and 534-536, the auditor will not be exempt from liability where he has been negligent, been in a breach or default of duty and other situations which would void his exemption from liability as provided under section 532. The development of the Companies Act 2006 provides a substrate for an interesting research area.This paper considers how the regulator could implement its supervisory and enforcement tools in addressing the issue of audit liability. For indepth comprehensive information on this paper, see "Role of External Auditor in Regulation (UK, Germany, Italy & the US): Role of the External Auditor in Bank Regulation and Supervision: Comparative Analysis (UK, Germany, Italy, U.S) 3rd Edition"
Auditor Liability In The Current Environment
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Author :
language : en
Publisher:
Release Date : 2009
Auditor Liability In The Current Environment written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.
Auditor Liability In The Current Environment
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Author :
language : en
Publisher:
Release Date : 2010
Auditor Liability In The Current Environment written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Audit committees categories.
Auditor Liability In The Current Environment
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Author :
language : en
Publisher:
Release Date : 2010
Auditor Liability In The Current Environment written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Audit committees categories.
Auditor Liability In The Current Environment
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Author :
language : en
Publisher:
Release Date : 2009
Auditor Liability In The Current Environment written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Audit committees categories.
Auditor Risk And Legal Liability
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Author : Edgar Kent St. Pierre
language : en
Publisher:
Release Date : 1983
Auditor Risk And Legal Liability written by Edgar Kent St. Pierre and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.
The Law Of Accountants And Auditors
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Author : R. James Gormley
language : en
Publisher:
Release Date : 1981
The Law Of Accountants And Auditors written by R. James Gormley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Accountants categories.
Hong Kong Auditing
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Author : Ferdinard A. GUL
language : en
Publisher: City University of HK Press
Release Date : 2014-10-13
Hong Kong Auditing written by Ferdinard A. GUL and has been published by City University of HK Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-13 with Business & Economics categories.
Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版
Auditors Liability
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Author : Peter Baxter
language : en
Publisher:
Release Date : 1993
Auditors Liability written by Peter Baxter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Auditors categories.
Three Essays On Auditor Independence And Auditor Liability
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Author : Ping Zhang
language : en
Publisher: National Library of Canada = Bibliothèque nationale du Canada
Release Date : 1999
Three Essays On Auditor Independence And Auditor Liability written by Ping Zhang and has been published by National Library of Canada = Bibliothèque nationale du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditors categories.