Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons … auditors’ legal liability to third parties in the USA and Europe and, in particular, the UK. Concludes by reviewing certain … positions taken by the Fédération des Experts Comptables Européens with respect to auditors’ legal liability in the face of …

. Responses to case studies sent to auditors in the USA and Australia were analysed via factor analysis. The objective was, first …, to increase understanding of the underlying dimensions of pressures faced by these auditors; and second, to examine any … client appears to be greater for auditors in both countries, relative to the pressure to conform. So the underlying …

The auditor′s responsibility for detecting management fraud of a material nature is affirmed. Auditors are vulnerable … to failure when they perform substantive procedures concerned with matters such as asset valuation. Some auditors have …

The Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the Institute of … Management Accountants (IMA), and the EDP Auditors Association (EDPAA). Takes the Code of Ethics of the Institute of Internal … Auditors, an international professional association, as an example to demonstrate that most of the articles of professional …

relationship that should exist between external and internal auditors. Describes the historical development of this relationship as …