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| Author: | Aspholm, I. |
| Title: | En ekonomisk modell för bedömning av revisors skadeståndsansvar (Economic analysis of auditors' liability. Summary) |
| Journal: | Ekonomiska Samfundets Tidskrift = The Journal of the Economic Society of Finland
2002 : VOL. 55:3, p. 189-204, 247 |
| Index terms: | Economic analysis Auditors Liability |
| Language: | swe |
| Abstract: | Achieving an economicbalance between utility and cost of the precautions will be the criterion for economic efficiency. In the economic analysis, the auditor's negligence will be described in terms of the auditor's insufficient care, while the auditor's gross negligence will be described as obvious neglect. |
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