Auditor S Legal Duties And Liabilities
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Auditor S Legal Duties And Liabilities
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Author : David Godsell
language : en
Publisher:
Release Date : 1991-01-01
Auditor S Legal Duties And Liabilities written by David Godsell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-01-01 with Auditors categories.
Covering 140 cases on auditors' liability in major jurisdictions including New Zealand, Canada, US and Australia, this publication documents the position on professional negligence of auditors in the UK. It provides auditors with the necessary guidance on the nature of professional negligence, the duty to exercise reasonable skill and care and the standards expected. Contents also include - duties and liabilities in relation to client fraud and the circumstances when auditors may incur criminal liability.
Auditors Legal Duties And Liabilities In Australia
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Author : David Godsell
language : en
Publisher:
Release Date : 1993
Auditors Legal Duties And Liabilities In Australia written by David Godsell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Auditing categories.
Substantially revised and updated version of the author's 'Audit Monograph No. 2', first published in 1990. Revisions reflect new professional auditing pronouncements in the areas of fraud and irregularities, updated case law, and environmental aspects affecting auditors. Includes table of cases and index. Simultaneously released in paperback.
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.
The Law Of Negligence Company Auditor
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Author : Kelly Adam
language : en
Publisher: GRIN Verlag
Release Date : 2014-02-10
The Law Of Negligence Company Auditor written by Kelly Adam and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-10 with Business & Economics categories.
Document from the year 2013 in the subject Business economics - Revision, Auditing, , language: English, abstract: Auditors accumulate and evaluate information to be able to determine whether the financial reports of a given company complied with legislative requirements and established criteria. An auditor therefore determines the credibility of financial information so that the correct use of it in business and investment decisions can be made. Auditors have legal duties attached to their activities which they are expected to uphold. A breach of the legal duty which is imposed and fixed by law due to careless acts constitutes what is termed as negligence. This makes it to be based on conduct rather than any form of agreement. A tort of negligence therefore is only committed when actionable damage is sustained, and this is not only by carelessness but by inflicting damage carelessly in situations where the law recognizes a duty to be careful. Negligence is hence established if the conduct was careless and there existed a causal relationship between the damage and that conduct. A close look at it is a situation where the conduct was foreseeable to inflict the damage on person harmed. Negligence statements provided by company auditors can result to pure economic loss. Internal auditors check the accuracy of the financial information and provide an opinion whether the information is true and fair according to the accounting standards and common law. They are liable to external users of financial information since external users rely on audited statements to make investment decisions hence the need of the opinions to be unbiased and remain independent. Therefore, it is their legal duty to provide an assurance to all audited statements users that the material is not of fraud, its reliable and lacks irregularities. Conclusion by the auditor that the information is fairly stated as per the accounting standards makes them liable if they are found to have been materially misstated.
Auditors
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Author : Francis William Pixley
language : en
Publisher:
Release Date : 1896
Auditors written by Francis William Pixley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1896 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 Their Duties And Responsibilities
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Author : Francis William Pixley
language : en
Publisher:
Release Date : 1976
Auditors Their Duties And Responsibilities written by Francis William Pixley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics 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
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.
Responsibilities And Liabilities Of Accountants And Auditors
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Author : United Nations Conference on Trade and Development
language : en
Publisher: New York : United Nations
Release Date : 1996
Responsibilities And Liabilities Of Accountants And Auditors written by United Nations Conference on Trade and Development and has been published by New York : United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.