search query: @journal_id 1563 / total: 8
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| Author: | Erbida-Golob, M. |
| Title: | The auditor's responsibility |
| Journal: | Revizor
1996 : VOL. 7:2, p. 46-65 |
| Index terms: | |
| Freeterms: | auditing, auditor, responsibility, rights, liabilities, law, ethics, criminal law, international comparisons, USA, Great Britain, Slovenia |
| Language: | slv |
| Abstract: | The article deals with the auditor's responsibility in accordance with the regulatins abroad (the USA and Great Britain) and the Slovene legislation which defines the auditor's responsibility and the auditor should know and take into account at his/her work.The article strongly emphasises the law on obligation relations which represents the obligatory legal foundation of the relation between the client and auditor.Other Slovene laws, which directly or indirectly refer to the auditor's responsibility towards the client, third parties and state organs are listed in the article. |
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