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Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog (Part 2), Patrica C. Elliott, Margaret R. Liles
Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog (Part 2), Patrica C. Elliott, Margaret R. Liles
Woman C.P.A.
No abstract provided.
Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog, Patrica C. Elliott, Margaret R. Liles
Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog, Patrica C. Elliott, Margaret R. Liles
Woman C.P.A.
No abstract provided.
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …