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Law Dissertations

P/L/94. Dissertation. Third party liability in auditing: legal and practical issues

WORDS:
15000
DATE:
2005
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159.99 GBP

The dissertation aims to investigate auditing practices in the UK presenting a study of the legal cases related to third party liability and arguing the auditors duty of care to any parties other than the client company. Court decisions on the subject are reviewed including the foreseeability of damage by auditors, the proximity of relationship between the parties and the policy of being fair, just and reasonable. Caparo case study is presented, claims made by auditors to limit their liability are outlined including professional identity insurance (PII), joint and several liability, etc. Conclusions are made about the assumption of responsibility by auditors.

 

KEYWORDS: l, dissertation, third, party, liability, auditing, legal, practical, issues,

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