ImplicationsOf theAWA DecisionForExternalAuditors, InternalAuditorsAndManagement
作者:
Sue Deegan,
Denis Pratt,
Barry Hicks,
期刊:
Australian Accounting Review
(WILEY Available online 1994)
卷期:
Volume 4,
issue 7
页码: 47-59
ISSN:1035-6908
年代: 1994
DOI:10.1111/j.1835-2561.1994.tb00150.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
The decision in AWA Ltd v Daniels has important implications for auditors, directors and other professionals providing accounting services to clients. Previously, where the external auditor had been negligent, Australian courts awarded full damages against the auditor in favour of the plaintiff In AWA, a defence of contributory negligence succeeded and damages were apportioned between the company and the external auditor. Also, the auditor succeeded in a claim for contribution against the chief executive officer. This paper analyses the implications of the AWA decision for internal and external auditors and management. It examines issues related to contributory negligence and contribution. These issues are important in the light of recent discussion about reform of the law concerning “proportional” liabil
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