Discusses an organisation’s responsibilities to mitigate the opportunity for identity theft, which is the criminal act of assuming the identity of another person with the expectation of gain; it is becoming the most pervasive financial crime today and resulted in the estimated loss of $221...

Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants associated with third‐party uses of audited financial statements by contrasting accounting liability for negligent...