An Analysis Of The Auditors Liability To Third Parties In Australia
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An Analysis Of The Auditors Liability To Third Parties In Australia
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Author : Vylan Nguyen
language : en
Publisher:
Release Date : 2013
An Analysis Of The Auditors Liability To Third Parties In Australia written by Vylan Nguyen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
In recent decades, there has been a global upsurge in the number of corporate collapses and litigation claims by third parties, which have partly been explained by the economic recession occurring in the late 1980's. However, auditing professions in both Australia and around the world have encountered many difficulties and criticisms in recent years, as a result of corporate collapses being linked to allegations of professional negligence and the breach of statutory duties. An example of high profile collapses occurring in Australia includes the failures of HIH Insurance, Ansett and One Tel. In addition, overseas collapses include Enron Corporation and WorldCom in the United States. These allegations illustrate the seriousness of the current legal environment for the auditing profession, government and third parties. Thus, there is a continuing interest in understanding the law regarding auditors' liability, given the large litigation claims brought by third parties 'and the escalation costs of indemnity insurance cover in North America, Europe and Australia'
Auditors Liability To Third Parties
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Author : Susan Superina
language : en
Publisher:
Release Date : 1990
Auditors Liability To Third Parties written by Susan Superina and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Auditing categories.
Auditors Liability To Third Parties And The Campaign For Legislative Reforms
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Author : Eric E. W. Chimpesa
language : en
Publisher:
Release Date : 1999
Auditors Liability To Third Parties And The Campaign For Legislative Reforms written by Eric E. W. Chimpesa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditing categories.
Auditors Legal Liability To Third Parties
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Author : Amelia Anne Daly
language : en
Publisher:
Release Date : 1998
Auditors Legal Liability To Third Parties written by Amelia Anne Daly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Auditing categories.
The Limitation Of An Auditior S Liability In South Africa
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Author : Steven Firer
language : en
Publisher: GRIN Verlag
Release Date : 2016-02-04
The Limitation Of An Auditior S Liability In South Africa written by Steven Firer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-04 with Law categories.
Master's Thesis from the year 2013 in the subject Law - Comparative Legal Systems, Comparative Law, , course: LLM, language: English, abstract: This dissertation recommends that the laws governing the liability of the auditor in South Africa be amended to ensure a sustainable audit function and accordingly a competitive market for audit firms. These amendments must take the form of (a) introducing a monetary cap or ceiling on the quantum of damages that may be claimed by a plaintiff in the event that an auditor is found guilty of a breach of his or her legal duties and obligations in contract and in delict, (b) the provision for auditors to enter into contracts with their clients to limit the quantum of damages that may be suffered by the client as a result of the auditor’s breach of the contract with his or her client, and (c) introducing legislation which, will protect audit partners from personal liability if they did not participate directly in another partner's misdeed or fraud. It is submitted that this dissertation should be viewed as a Revised Project 70 where the South African Law Commission in 1988 investigated the desirability of the limitation of professional persons and the possible regulation thereof by legislation [the conclusion was that there was no justification to limit the liability of any category of professionals by legislation]; which is updated with and including the fundamental and paradigm shifting changes that have taken place in the global markets since then regulators in Australia, United States of America, United Kingdom, Austria, Germany, Greece, Belgium, Slovenia and Australia have removed the prohibition on auditors limiting their liability in relation to work conducted within the statutory audit function. This dissertation explores and analyses whether these significant changes to the legal systems in the United States of America, European Union and Australia would be considered appropriate for implementation in South Africa. The main component of this dissertation is constituted by a comparative analysis of the different civil liability systems for auditors which currently exist in Australia, Germany, South Africa, the United Kingdom and the United States of America. The objective of the comparative analysis was to determine to what extent the different systems of civil liability of auditors which exist in Australia, Germany, United Kingdom and United States of America could be implemented in South Africa. [...]
Auditors Liability To Third Parties For Negligently Prepared Audit Reports
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Author : Con Fabiatos
language : en
Publisher:
Release Date : 1985
Auditors Liability To Third Parties For Negligently Prepared Audit Reports written by Con Fabiatos and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.
The Development Of The Auditor S Liability To Third Parties
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Author : Irene Clarke
language : en
Publisher:
Release Date : 1992
The Development Of The Auditor S Liability To Third Parties written by Irene Clarke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
Auditors Liability In Negligence To Third Parties
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Author : Ian James Meadows
language : en
Publisher:
Release Date : 1994
Auditors Liability In Negligence To Third Parties written by Ian James Meadows and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with categories.
The Development Of The Auditor S Liability To Third Parties
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Author : Peter O'Rourke
language : en
Publisher:
Release Date : 1992
The Development Of The Auditor S Liability To Third Parties written by Peter O'Rourke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
The International Corporate Governance System
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Author : F. Lessambo
language : en
Publisher: Springer
Release Date : 2016-01-26
The International Corporate Governance System written by F. Lessambo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-26 with Business & Economics categories.
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.