haku: @indexterm law / yhteensä: 802
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| Tekijä: | Anderson, S. Wolfe, J. |
| Otsikko: | A perspective on audit malpractice claims |
| Lehti: | Journal of Accountancy
2002 : SEP, VOL. 194:3, p. 59-62, 65-66 |
| Asiasana: | Auditing Auditors Reporting Professional ethics Risk management Law USA |
| Kieli: | eng |
| Tiivistelmä: | CPAs can take steps to avoid preventable litigation. Despite the high-profile lawsuits filed against auditors for revenue manipulation by company management, data on audit malpractice claims for the 22.000 CPA firms insured with Continental Casualty Co. (CNA), underwriters of the AICPA professional liability insurance program, show only 5 per cent of all audit claims involved this type of financial statement fraud. An examination of CNA's overall audit claims data provides CPAs with some insight into what prompts most audit claims and what steps accounting firms can take to protect themselves against liability. |
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