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Auditor liability

Xem 1-20 trên 22 kết quả Auditor liability
  • The learning objectives for this chapter include: Identify and describe auditors' exposure to lawsuits and loss judgments, specify the characteristics of auditors' liability under common law and cite specific case precedents, describe auditors' liability to third parties under statutory law.

    ppt16p hihihaha4 16-12-2016 20 1   Download

  • Module C - Legal liability. This module identify and describe auditors' exposure to lawsuits and loss judgments, specify the characteristics of auditors' liability under common law and cite specific case precedents, describe auditors' liability to third parties under statutory law

    ppt16p shiwo_ding8 26-06-2019 4 0   Download

  • p 01-01-1970   Download

  • In all fields of inquiry, whether financial, scientific, or any other, there is danger of not seeing the woods for the trees. Nowhere is this danger greater than in the analysis of assets and liabilities as well as in cash management, in a leveraged financial environment with derivative instruments that change from assets to liabilities, and vice versa, depending on their fair market value.

    pdf337p 951847623 09-04-2012 179 83   Download

  • (bq) part 1 book "auditing cases - an interactive learning approach" has contents: client acceptance, understanding the client's business and assessing risk, professional and ethical issues, accounting fraud and auditor legal liability, internal control over financial reporting.

    pdf215p bautroibinhyen23 02-04-2017 46 6   Download

  • HIGHLI GHTS (CONTINUED) Long Term Financial Position • In recent years, the Territory’s long term financial assets have been less than its liabilities and this shortfall increased by $169m in 2003-04 due to a substantial rise in the Territory’s Unfunded superannuation liabilities. The Territory’s long term financial position is expected to rapidly decline over the next few years with the expected shortfall rising by $658m (70.6%). In 2003-04 there was $0.60 in financial assets available to cover each dollar of liabilities...

    pdf12p meobu4 12-01-2012 38 3   Download

  • (bq) part 1 book "auditing - a risk based approach to conducting a quality audit" has contents: the risk of fraud and mechanisms to address fraud - regulation, corporate governance, and audit quality; professional liability and the need for quality auditor judgments and ethical decisions; professional auditing standards and the audit opinion formulation process, a framework for audit evidence,...and other contents.

    pdf401p bautroibinhyen27 11-05-2017 26 3   Download

  • After reading the material in this chapter, you should be able: Understand the duties that securities professionals and accountants owe to their clients and third parties, learn to behave in a manner that prevents you and your firm from incurring liability to clients and third parties.

    ppt25p tangtuy19 11-07-2016 15 2   Download

  • Chapter 14 - Comparative international auditing and corporate governance. This chapter presents the following content: Recent trends in international corporate governance, international diversity in external auditing, harmonization of international external auditing, auditor liability and independence, audit committees, international internal auditing, audit regulation.

    ppt37p nomoney2 10-02-2017 23 1   Download

  • Chapter 14 - Comparative international auditing and corporate governance. This chapter includes contents: Recent trends in international corporate governance, international diversity in external auditing, international harmonization of auditing standards, auditor liability and independence, role of audit committees, ethical issues involved in external auditing at the international level, internal auditing issues in an international context audit regulation.

    ppt39p nomoney2 10-02-2017 25 1   Download

  • Lecture Principles of auditing and other assurance services (15/e) - Chapter 4: Legal liability of auditors. This chapter described the legal environment of auditors, emphasizing legal liability under both common law and statutory law.

    ppt14p nomoney2 10-02-2017 22 1   Download

  • (BQ) Continued part 1, part 2 of Assurance services in principles of auditing (Twentieth edition) has contents: Cash and financial investments, accounts payable and other liabilities, debt and equity capital, auditing operations and completing the audit, auditors’ reports,... and other contents. Invite you to refer this document.

    pdf457p thuongdanguyetan04 25-07-2019 19 1   Download

  • Chapter 4 - The legal liability of auditors. This chapter presents the following content: Establishing the auditor’s duty, reasonable care and skill, negligence claims, liability to clients - recent cases, liability to third parties - early test - special relationship,...

    ppt24p thiendiadaodien_4 08-01-2019 7 0   Download

  • Chapter 46 - Legal and professional responsibilities of auditors, consultants, and securities professionals. After reading the material in this chapter, you should be able: Understand the duties that securities professionals and accountants owe to their clients and third parties, learn to behave in a manner that prevents you and your firm from incurring liability to clients and third parties.

    ppt21p thiendiadaodien_8 24-02-2019 10 0   Download

  • p 01-01-1970   Download

  • In this chapter, students will be able to understand: Establishing the auditor’s duty, reasonable care and skill, negligence claims, liability to clients - recent cases, liability to third parties - early test - special relationship.

    ppt25p shiwo_ding2 03-04-2019 5 0   Download

  • This book grows out of 20 years’ banking research and training of bankers in Europe, the Americas, Africa and Asia. As deregulation and competition are reducing margins around the world, the need for knowledge on Asset and Liability Management, the control of bank’s profit and risks, becomes an absolute necessity for any banker in charge of a profit centre, central bankers in charge of bank supervision, and banks’ auditors, consultants or lawyers.

    pdf171p vigro23 28-08-2012 111 46   Download

  • There is a natural tradeoff in many cases between relevance and reliability. For example, the value of an infrequently traded asset may be very relevant, if the clear intent is to even- tually sell that asset to meet a liability. But the valuation of such an asset may be difficult or impossible to reliably determine. Different parties may place materially di fferent values on that asset, such that the reported value is impossible to verify by an external party or auditor. The only reliable value for the asset may be its original cost, but such a value...

    pdf18p taisaovanchuavo 26-01-2013 37 4   Download

  • In this chapter, the learning objectives are: Be able to explain the audit issues related to contingent liabilities, know the audit procedures used to identify contingent liabilities, understand the audit issues related to a legal letter, be able to explain why the auditor must be concerned with client commitments.

    ppt20p nomoney10 04-05-2017 30 2   Download

  • Chapter 14 - Accounts payable and other liabilities. This chapter explained the fundamental controls over accounts payable and purchase transactions. It also discussed the auditors' consideration of these controls and the substantive procedures for accounts payable and purchases.

    ppt9p nomoney2 10-02-2017 20 1   Download

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