Auditors Legal Duties And Liabilities In Australia
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Auditors Legal Duties And Liabilities In Australia
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Author : David Godsell
language : en
Publisher:
Release Date : 1990
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 1990 with Auditing 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.
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.
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. [...]
Responsibilities And Liabilities Of Directors Officers And Auditors
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Author : John Storrie Keeves
language : en
Publisher:
Release Date : 1995
Responsibilities And Liabilities Of Directors Officers And Auditors written by John Storrie Keeves and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Auditors categories.
A True And Fair View And The Reporting Obligations Of Directors And Auditors
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Author : Robert Graham Walker
language : en
Publisher:
Release Date : 1984
A True And Fair View And The Reporting Obligations Of Directors And Auditors written by Robert Graham Walker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Accounting categories.
'A consultative document with proposals for reform of provisions of the Companies act and codes' - Cover.
Duties And Responsibilities Of Directors And Officers
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Author : Robert Baxt
language : en
Publisher: AICD
Release Date : 2005
Duties And Responsibilities Of Directors And Officers written by Robert Baxt and has been published by AICD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corporate governance categories.
"This work covers the most important aspects of a director's duties and responsibilities." --p. ix.
Auditors And Accountants
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Author : Robert Baxt
language : en
Publisher:
Release Date : 1980-01-01
Auditors And Accountants written by Robert Baxt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980-01-01 with Accountants categories.
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'
Modern Auditing And Assurance Services
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Author : Philomena Leung
language : en
Publisher:
Release Date : 2009
Modern Auditing And Assurance Services written by Philomena Leung 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.
Modern Auditing and Assurance Services 4th edition reflects the latest developments in the profession detailing the audit procedures under the 35 legally enforceable ASAs. This edition has been thoroughly updated to present a current coverage of audit and assurance services. The increased focus on contemporary audit practice - including professional ethics and ethical competence, governance and professional independence, and changes in legal liability for the audit profession - will equip students with the necessary knowledge and skills required by the profession.NEW TO THIS EDITION Chapter 5 'The auditors' report' provides an early discussion on the objective of the audit process Chapter 7 'Audit risk assessments' focuses attention on the business risk and audit risk assessment processes which inform audit strategy Chapter 17 'Non audit and other services' emphasises specific non-audit assurance services provided by accounting professionals Chapter 18 'Internal audit' includes the latest developments in internal audit and reflects the importance of this area in corporate governance Inclusion and explanation of the requirements under the new legally enforceable Australian Auditing Standards (ASAs). These standards are closely aligned with international auditing standards and these standards are also included in the text for courses that offer an international perspective The new Code of Ethics for Professional Accountants released by the Accounting Professional and Ethical Standards Board (APESB) is thoroughly discussed and integrated with auditors' legal requirements Incorporates discussion of the business risk approach to auditing as reflected in the revised standards on audit risk, as well as significantly expanded consideration of the importance and requirements on auditors to consider fraud in planning the audit Considers the increased role of ASIC, via the ASIC audit inspection program, to ensure quality of the audit process 'Professional Environment' vignettes revised and updated throughout the text. These chapter vignettes present relevant, topical audit issues and/or events that contextualise the audit processes presented in the chapter to the business world Succinct summary of audit procedures at the beginning of each transaction cycle to highlight the most importance procedures and key risks in each cycle.FEATURES Professional Environment vignettes apply audit events and processes to real business experiences - ideal for developing an appreciation of the professional environment both locally and globally Learning Checks, positioned at the end of major sections in the chapter, provide a succinct listing of the key audit issues and processes that the student must know before they proceed further End-of-chapter exercises and problems have been revised. The majority of the Review Questions and Professional Application Questions are new and drawn from Australian and international professional bodies Multiple Choice questions at the end of each chapter with answers.ABOUT THE AUTHORSPhilomena Leung (PhD, M.Acc, F.C.P.A., F.C.C.A., M.I.I.A., A.C.I.S.) is Professor and Head of the School of Accoun
Liabilities And Duties Of Accountants And Auditors
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Author :
language : en
Publisher:
Release Date : 1980
Liabilities And Duties Of Accountants And Auditors written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Accountants categories.