The Accounting Review Vol. 55 No. 2 1980
The Independent Auditor's Civil Liability -- An Overview.
Abstract
Court actions in the last decade and a half have resulted in an increasingly complex legal environment for the independent auditor. The ordinary amount of class time available to auditing instructors is too short to cover book-length treatments of this environment. This paper presents and describes a matrix which has proved useful in concisely describing many of the subtleties of the environment.
- DOI
- 10.2308/tar-4499062
- Volume
- 55
- Issue
- 2
- Pages
- 319-326
- Language
- en
- Sources
- crossref openalex