The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform … agreement between the company and the auditor. As well as the UK, audit liability caps also currently exist in Austria, Belgium … audit liability regime in Europe. It also responds to the proposals put forward by Doralt and others in their response to …

errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional … skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit … risk assessment, auditor should develop programs to audit procedures by which to obtain reasonable assurance that the …

Based on the argument that the benefits conferred through the provision of non audit services by audit firms outweigh …, advance proposals which do not favour an outright prohibition of the provision of non audit services, but also consider means … through which non audit services could be regulated in order to facilitate competition in the audit market. At the same time …

relevance between both recommendations. In drawing attention to the significance of corporate governance, audit committees, and …

This paper considers the responses of six audit firms, to the four options presented by the European Commission in … reforming auditors’ liability. Whilst agreeing with a limitation in audit firms’ liability, it does not consider the means of …. In proposing a means whereby not only a limitation of audit firms’ liability can be achieved, but also one which would …

The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform … agreement between the company and the auditor. As well as the UK, audit liability caps also currently exist in Austria, Belgium … audit liability regime in Europe. It also responds to the proposals put forward by Doralt and others in their response to …

to accomplish a link between the legal knowledge and the audit and accounting traditions. Knowing this subjects would …