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Author : Edgar Kent St. Pierre
Publisher :
ISBN 13 :
Total Pages : 340 pages
Book Rating : 4.:/5 (761 download)
Download or read book Auditor Risk and Legal Liability written by Edgar Kent St. Pierre and published by . This book was released on 1981 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (932 download)
Download or read book Auditor Risk and Legal Liability written by and published by . This book was released on 1981 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Geoffrey P. Miller
Publisher : Aspen Publishing
ISBN 13 : 1543815995
Total Pages : 1243 pages
Book Rating : 4.5/5 (438 download)
Download or read book The Law of Governance, Risk Management and Compliance written by Geoffrey P. Miller and published by Aspen Publishing. This book was released on 2019-09-13 with total page 1243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Geoffrey Miller’s The Law of Governance, Risk Management and Compliance is widely credited for introducing a new field of legal studies. Compliance and its related subjects of governance and risk management are major sources of jobs and also important developments in legal practice. The billions of dollars of fines paid over the past decade and the burgeoning and seemingly never-ending parade of compliance and risk management breakdowns – recently including the Wells Fargo sales practices scandal, the Volkswagen emissions cheat, and the Boeing 737 MAX crisis – all attest to the importance of the issues treated in this readable and timely book. New to the Third Edition: Comprehensive updates on recent developments New treatment of compliance failures: Wells Fargo account opening scandal, Volkswagen emissions cheat, important developments in Catholic Church sex abuse scandal. New treatment of risk management failures: the Boeing 737 MAX scandal. Professors and students will benefit from: Clear, concise definitions Fun and interesting problems Real-world perspective from an author who has been involved both as a scholar and as a member of a corporate board of directors Highly readable and interesting writing Text boxes containing key concepts and definitions Realistic problems for class discussion and analysis
Author : George Spellmire, Jr. J.D.
Publisher : Aspen Publishers
ISBN 13 : 9780156023955
Total Pages : 912 pages
Book Rating : 4.0/5 (239 download)
Download or read book Accountant's Legal Liability Guide written by George Spellmire, Jr. J.D. and published by Aspen Publishers. This book was released on 1993-12-06 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Deokheon Lee
Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.:/5 (319 download)
Download or read book Demand for Audit Services, and the Effects of Auditor's Legal Liability on the Audit Quality and the Firm's Production Decisions written by Deokheon Lee and published by . This book was released on 1997 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Reinhard Schrank
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (13 download)
Download or read book Audit Quality, Legal Liability, and the Audit Market Under Risk Aversion written by Reinhard Schrank and published by . This book was released on 2018 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper studies how auditors' risk aversion shapes the audit market and how it interacts with legal liability. The main pillar of the analysis is that the relation between risk aversion and the supplied audit quality is generally non-monotone. Because futile audit costs augment the severity of a liability loss, extending legal liability decreases the audit quality of sufficiently risk-averse auditors in the absence of any strategic interaction. Linking auditors' supply of audit services with firms' demand, the model predicts that relaxing the negligence rule aids in breaking up the current Big-N oligopoly, because more risk-averse auditors disproportionately benefit from a reduction in liability risk. However, whether audit standards should be razor-sharp or deliberately vague depends on the level of investor protection and the cost-efficiency of the audit technology. It turns out that new technologies like blockchain offer a chance for regulators to foster Big-N audit quality and de-concentrate the industry at the same time.
Author : Brenda Porter
Publisher : John Wiley & Sons
ISBN 13 : 0470974451
Total Pages : 905 pages
Book Rating : 4.4/5 (79 download)
Download or read book Principles of External Auditing written by Brenda Porter and published by John Wiley & Sons. This book was released on 2014-03-03 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
Author : Kelly Adam
Publisher : GRIN Verlag
ISBN 13 : 3656591679
Total Pages : 13 pages
Book Rating : 4.6/5 (565 download)
Download or read book The Law of Negligence: Company Auditor written by Kelly Adam and published by GRIN Verlag. This book was released on 2014-02-10 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Document from the year 2013 in the subject Business economics - Revision, Auditing, , language: English, abstract: Auditors accumulate and evaluate information to be able to determine whether the financial reports of a given company complied with legislative requirements and established criteria. An auditor therefore determines the credibility of financial information so that the correct use of it in business and investment decisions can be made. Auditors have legal duties attached to their activities which they are expected to uphold. A breach of the legal duty which is imposed and fixed by law due to careless acts constitutes what is termed as negligence. This makes it to be based on conduct rather than any form of agreement. A tort of negligence therefore is only committed when actionable damage is sustained, and this is not only by carelessness but by inflicting damage carelessly in situations where the law recognizes a duty to be careful. Negligence is hence established if the conduct was careless and there existed a causal relationship between the damage and that conduct. A close look at it is a situation where the conduct was foreseeable to inflict the damage on person harmed. Negligence statements provided by company auditors can result to pure economic loss. Internal auditors check the accuracy of the financial information and provide an opinion whether the information is true and fair according to the accounting standards and common law. They are liable to external users of financial information since external users rely on audited statements to make investment decisions hence the need of the opinions to be unbiased and remain independent. Therefore, it is their legal duty to provide an assurance to all audited statements users that the material is not of fraud, its reliable and lacks irregularities. Conclusion by the auditor that the information is fairly stated as per the accounting standards makes them liable if they are found to have been materially misstated.
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : Edgar Kent St. Pierre
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.3/5 (512 download)
Download or read book Auditor Risk and Legal Liability written by Edgar Kent St. Pierre and published by . This book was released on 1983 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author : Hung-Chao Yu
Publisher :
ISBN 13 :
Total Pages : 538 pages
Book Rating : 4.:/5 (89 download)
Download or read book Experimental Evidence of the Impact of Increasing Auditors' Legal Liability on Firms' New Investments written by Hung-Chao Yu and published by . This book was released on 1996 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marc J. Epstein
Publisher : Irwin Professional Publishing
ISBN 13 :
Total Pages : 342 pages
Book Rating : 4.4/5 (91 download)
Download or read book The Accountant's Guide to Legal Liability and Ethics written by Marc J. Epstein and published by Irwin Professional Publishing. This book was released on 1993 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In today's highly competitive accounting environment, liability is one of the biggest fears. Accountants are potentially subject to more claimants in the course of any one transaction than doctors. A major liability loss can severely damage or cause the complete failure of your accounting firm - large or small. The Accountant's Guide to Legal Liability and Ethics reveals the magnitude of the liability issues you face daily as an accountant and tells you of the dangers. Practical and easy to read, this guide breaks through the rhetoric to show you the broad spectrum of liability." "You'll discover the way courts really look at GAAS and GAAP; how to identify which areas of your practice are particularly vulnerable based on previous court actions and rulings; what to look for in a policy when purchasing professional liability insurance; and the foundation for developing an ethical framework that will guide accountants through these dangerous waters." "While concerns over liability mount in almost every profession across the country, it undoubtedly weighs heavily on the accountant. The authors provide you with new insights and new dimensions in practicing your profession and help you overcome these concerns."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
Author : Steven Firer
Publisher : GRIN Verlag
ISBN 13 : 3668140472
Total Pages : 218 pages
Book Rating : 4.6/5 (681 download)
Download or read book The Limitation of an Auditior's Liability in South Africa written by Steven Firer and published by GRIN Verlag. This book was released on 2016-02-04 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2013 in the subject Law - Comparative Legal Systems, Comparative Law, , course: LLM, language: English, abstract: This dissertation recommends that the laws governing the liability of the auditor in South Africa be amended to ensure a sustainable audit function and accordingly a competitive market for audit firms. These amendments must take the form of (a) introducing a monetary cap or ceiling on the quantum of damages that may be claimed by a plaintiff in the event that an auditor is found guilty of a breach of his or her legal duties and obligations in contract and in delict, (b) the provision for auditors to enter into contracts with their clients to limit the quantum of damages that may be suffered by the client as a result of the auditor’s breach of the contract with his or her client, and (c) introducing legislation which, will protect audit partners from personal liability if they did not participate directly in another partner's misdeed or fraud. It is submitted that this dissertation should be viewed as a Revised Project 70 where the South African Law Commission in 1988 investigated the desirability of the limitation of professional persons and the possible regulation thereof by legislation [the conclusion was that there was no justification to limit the liability of any category of professionals by legislation]; which is updated with and including the fundamental and paradigm shifting changes that have taken place in the global markets since then regulators in Australia, United States of America, United Kingdom, Austria, Germany, Greece, Belgium, Slovenia and Australia have removed the prohibition on auditors limiting their liability in relation to work conducted within the statutory audit function. This dissertation explores and analyses whether these significant changes to the legal systems in the United States of America, European Union and Australia would be considered appropriate for implementation in South Africa. The main component of this dissertation is constituted by a comparative analysis of the different civil liability systems for auditors which currently exist in Australia, Germany, South Africa, the United Kingdom and the United States of America. The objective of the comparative analysis was to determine to what extent the different systems of civil liability of auditors which exist in Australia, Germany, United Kingdom and United States of America could be implemented in South Africa. [...]
Author : Hyeesoo Hyun Chung
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (13 download)
Download or read book Directors' and Officers' Legal Liability Insurance, Audit Pricing, and Litigation Risk written by Hyeesoo Hyun Chung and published by . This book was released on 2015 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Directors' and officers' (D&O) legal liability insurance is commonly provided to corporate executives and directors. Prior literature suggests managers are more willing to engage in opportunistic behaviors when their personal assets are more protected from litigation risk. Therefore, information about D&O policy details is potentially useful in assessing potential managerial opportunism. However, many countries, including the U.S., do not require firms to disclose this information. We provide evidence on whether mandatory D&O disclosures are likely to provide information about managerial opportunism that is incremental to that provided by other sources of information using a sample of Canadian firms, who are required to make D&O disclosures. We examine the association between excess D&O coverage limits and audit fees since auditors have extensive private information about the likelihood of managerial opportunism and strong incentives to incorporate this information into their audit fees. We find a positive association between excess D&O coverage limits and audit fees after controlling for numerous other audit fee determinants, including other proxies for managerial opportunism such as discretionary accruals and corporate governance variables. Additional analyses suggest auditors are more sensitive to potential managerial opportunism when managers are more likely to act on their opportunistic incentives. We also find a positive association between excess D&O coverage limits and the likelihood of future shareholder litigation. Our findings suggest that D&O insurance disclosures convey incremental information to shareholders and other capital market participants. As such, they suggest a beneficial role for mandatory D&O disclosures.
Author : george j siedel
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.L/5 ( download)
Download or read book decision tree modeling of auditor liability litigation written by george j siedel and published by . This book was released on 1989 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jere R. Francis
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Evidence on Auditor Risk-Management Strategies Before and After the Private Securities Litigation Reform Act of 1995 written by Jere R. Francis and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides evidence that auditors adopted risk-management policies in the early 1990's in order to reduce their exposure to legal liability. Specifically, there is evidence that their clienteles became less risky and evidence of more conservative auditor reporting policies by non-Big 6 auditors (but not by Big 6 auditors). The auditor's legal exposure was reduced under The Private Securities Litigation Reform Act of 1995, and there is evidence that risk-management policies were relaxed after 1994, resulting in riskier clienteles and less conservative reporting strategies for both Big 6 and non-Big 6 auditors. The study is important in documenting that alternative legal liability regimes can affect auditor incentives and behavior.
