| Author: | Gwilliam, D. |
| Title: | Auditing. A contribution the negligent should make. |
| Journal: | Accountancy
1987 : DEC, VOL. 100:1132, p. 109-112 |
| Index terms: | AUDITING RESPONSIBILITY |
| Language: | eng |
| Abstract: | A review of case law in which the defendant auditors successfully obtained apportionment with the plaintiff on the grounds of contributory negligence, but the author doubts that such precedents will be followed in future actions against auditors. The review covers Canadian cases, the legal issues, negligence and the conclusions that can be drawn. The author cautions that the opportunity of auditors for recovery, via the contributory negligence of the plaintiff or by means of actions against individual directors, are restricted. |
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