Legal Liabilities And Responsibilities Of Auditors For Their Certification Of Financial Statements
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Legal Liabilities And Responsibilities Of Auditors For Their Certification Of Financial Statements
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Author : Edwin Dent Langford
language : en
Publisher:
Release Date : 1952
Legal Liabilities And Responsibilities Of Auditors For Their Certification Of Financial Statements written by Edwin Dent Langford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1952 with Accountants 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.
Five New Guides To The Auditor S Responsibility
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 1951
Five New Guides To The Auditor S Responsibility written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1951 with Auditing categories.
Audit Committees
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Author : Frank M. Burke
language : en
Publisher: CCH
Release Date : 2008-08
Audit Committees written by Frank M. Burke and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08 with Business & Economics categories.
Assessing And Responding To Audit Risk In A Financial Statement Audit
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 2006
Assessing And Responding To Audit Risk In A Financial Statement Audit written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Auditing, Internal categories.
Financial Statement And Auditing Errors Associated With The Lawsuits Against Public Accountants In Australia And Singapore
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Author : Pelma Jacinth Rajapakse
language : en
Publisher:
Release Date : 2017
Financial Statement And Auditing Errors Associated With The Lawsuits Against Public Accountants In Australia And Singapore written by Pelma Jacinth Rajapakse and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This paper considers the legal liability regime for financial advisors, namely certified public accountants and auditors, in Singapore and Australia. Examination of the comparative aspects in which lawsuits against financial advisors are commenced provided an analysis of the legal and commercial environment and the regulatory regimes of the two jurisdictions considered. Information was collected from a wide range of sources including articles, texts, government reports and professional body publications. The main basis of the paper however, was a detailed analysis of a number of court cases in Singapore and Australia. A qualitative, legal case-study method was used to meet the following objectives: (i) description of background information for the lawsuit, (ii) explanation of information collected, and (iii) analysis of the information in the context of the research topic. After a wide search on a number of different legal databases in Australia and Singapore, eleven and eight relevant cases were chosen from each jurisdiction respectively. The case analysis was conducted to develop an understanding of the complex reasons that initiated the litigation process against the professional accountant or auditor where many variables are not quantifiable and actual causes for legal action significantly vary from one case to the other. These cases were evaluated to consider a range of issues including the court jurisdiction, main issues contributing to the litigation, types of alleged errors and findings of liability. Consequently it appeared that even though the two countries have similar regulatory regimes for financial advisors, there were a surprising range of differences in the legal and commercial environment in which claims were brought by parties. These differences highlighted the positive and negative aspects of the varying approaches and allowed the paper to make a range of recommendations for Australia, Singapore and the accounting profession at large. These recommendations include a strict approach to legal liability for advisors, enacting measures to limit the liability of advisors and the requirement and importance of good corporate governance approaches.
Duties And Liabilities Of Public Accountants
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Author : Denzil Y. Causey
language : en
Publisher:
Release Date : 1979
Duties And Liabilities Of Public Accountants written by Denzil Y. Causey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Business & Economics categories.
Statement On Auditing Standards Number 127
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-05-15
Statement On Auditing Standards Number 127 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-15 with Business & Economics categories.
Paragraph .25a of Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, section 600, “Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors)” (AICPA, Professional Standards), precludes making reference to the audit of a component auditor in the auditor’s report on the group financial statements unless the component’s financial statements are prepared using the same financial reporting framework as that used for the group financial statements. These amendments permit making reference to the audit of a component auditor in the auditor’s report on the group financial statements when the component’s financial statements are prepared using a different financial reporting framework than that used for the group financial statements, if certain conditions are met. The amendments also add a requirement, when reference is made to a component auditor’s report on financial statements prepared using a different financial reporting framework, for the auditor’s report on the group financial statements to disclose that the auditor of the group financial statements is taking responsibility for evaluating the appropriateness of the adjustments to convert the component’s financial statements to the financial reporting framework used by the group. The amendments also add application material that addresses making reference when the financial reporting frameworks differ. Paragraph .25b of SAS No. 122 section 600 precludes making reference to the audit of a component auditor in the auditor’s report on the group financial statements unless the component auditor has performed an audit that meets the relevant requirements of generally accepted auditing standards (GAAS). Paragraph .A54 of SAS No. 122 section 600 provides guidance on how the group engagement partner may determine that the audit performed by the component auditor meets the relevant requirements of GAAS. These amendments clarify that requirement and add additional guidance regarding that determination. The amendments also add a requirement that when the auditor of the group financial statements is making reference to the audit of a component auditor and has determined that the component auditor performed additional audit procedures in order to meet the relevant requirements of GAAS, the auditor’s report on the group financial statements should indicate the set of auditing standards used by the component auditor and that additional audit procedures were performed by the component auditor to meet the relevant requirements of GAAS. These amendments also clarify that the group engagement team is required to determine component materiality for those components on which the group engagement team will assume responsibility for the work of a component auditor who performs an audit or a review.
Exposure Draft
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 1996
Exposure Draft written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Auditing categories.
Statement Of Issues
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Author : Commission on Auditors' Responsibilities
language : en
Publisher:
Release Date : 1975
Statement Of Issues written by Commission on Auditors' Responsibilities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Auditing categories.