search query: @author Gwilliam, D. / total: 6
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| Author: | Gwilliam, D. |
| Title: | Auditing: What does reasonable care and skill entail? |
| Journal: | Accountancy
1987 : NOV, VOL. 100:1131, p. 124-126 |
| Index terms: | AUDITING STANDARDS AUDITORS LITIGATION |
| Language: | eng |
| Abstract: | A review referring to two Canadian cases indicating that with increased litigation, auditors have to be alert, act independently and adopt a critical approach alongside current high standards. Recent case law is cited, and the author advises that auditors should beware of placing excessive reliance on management or system, based on previous experience. |
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