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The Independent Auditor's Civil Liability -- An Overview.

Joseph J. Schultz; Kurt Pany

The Accounting Review 1980

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 (2)
Pages
319-326
Language
en
Export
BibTeX
Sources
crossref openalex