haku: @author Chua, S. / yhteensä: 2
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| Tekijä: | Chua, S. |
| Otsikko: | The auditors liability in negligence in respect of the audit report |
| Lehti: | Journal of Business Law
1995 : JAN, 1, p. 1-20 |
| Asiasana: | AUDITORS LIABILITY AUDITING |
| Kieli: | eng |
| Tiivistelmä: | The House of Lords decision in Caparo Industries plc v Dickman and others surprised many, including auditors. There is clearly an expectation gap in what the public perceives of and expects from the audit report and what auditors are professionally responsible for. This can be gleaned from the multitude of worldwide claims that according to at least one source, amounted in money terms, to beyond 10 billion pounds in 1992 alone. The author sets out the statutory and professional bases of an audit, and identifies the auditors legal responsibility as developed by common law. |
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