Covering 140 cases on auditors' liability in major jurisdictions including New Zealand, Canada, US and Australia, this publication documents the position on professional negligence of auditors in the UK. It provides auditors with the necessary guidance on the nature of professional negligence, the duty to exercise reasonable skill and care and the standards expected. Contents also include - duties and liabilities in relation to client fraud and the circumstances when auditors may incur criminal liability.
Covering 140 cases on auditors' liability in major jurisdictions including New Zealand, Canada, US and Australia, this publication documents the position on professional negligence of auditors in the UK. It provides auditors with the necessary guidance on the nature of professional negligence, the duty to exercise reasonable skill and care and the standards expected. Contents also include - duties and liabilities in relation to client fraud and the circumstances when auditors may incur criminal liability.
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Höhe: 234 mm
Breite: 153 mm
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ISBN-13
978-0-85121-848-9 (9780851218489)
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Schweitzer Klassifikation