haku: @indexterm LAWYERS / yhteensä: 38
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| Tekijä: | Behn, B. Pany, K. |
| Otsikko: | Limitations of lawyers' letters |
| Lehti: | Journal of Accountancy
1995 : FEB, p. 61-69 |
| Asiasana: | ACCOUNTING FINANCE LAWYERS |
| Kieli: | eng |
| Tiivistelmä: | Lawyers and auditors have different responsibilities in litigation reporting. Auditors must make inquiries of clients' lawyers to help them decide if the clients' financial statements should reflect possible future litigation losses. The usefulness of the lawyers' responses as audit evidence can be limited. Not understanding the limitations of lawyers' letters may lead auditors to violate professional standards unwittingly. |
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