Apportionment in Actions Against Auditors
作者:
D. R. GWILLIAM,
期刊:
Abacus
(WILEY Available online 1988)
卷期:
Volume 24,
issue 1
页码: 37-54
ISSN:0001-3072
年代: 1988
DOI:10.1111/j.1467-6281.1988.tb00202.x
出版商: Blackwell Publishing Ltd
关键词: Auditing;Contributory negligence;Liability
数据来源: WILEY
摘要:
Auditors are faced with an increasingly litigious environment. There are several options available to them. One is to seek apportionment with either clients or third parties by the application of the tenets of contributory negligence. Applications of this concept of contributory negligence in U.K. and British Commonwealth cases involving auditors are examined in this paper. Finally, there is a discussion of possible future developments of this branch of law as it affects the role and responsibilities of auditors.
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