留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal


ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter



英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查









论文作者:英语论文网论文属性:议论文 Argument Essay登出时间:2015-09-01编辑:Karlie点击率:2464

论文字数:1360论文编号:org201508312259547712语种:英语论文 English地区:美国价格:免费论文

关键词:Legal liabilityaudit liabilityPublic Accounting firms



在美国,对公共会计师事务所的诉讼是很常见的。同时出现一个或几个对“四大会计师事务所”提交文件或寻求上诉法院的事件也并不让人意外。“四大”是非正式用语,指的是四大会计师事务所:普华永道(PwC)、德勤(DTT)、毕马威(KPMG)、安永(EY)。在最近的经济危机中投资者的权益受到了严重的损害,他们正在寻求法院帮助,指控他们公司的审计师渎职(Aubin 1)。审计公司在辩护诉讼中会得到一个复杂的混合的结果。虽然他们已经成功地说服法院驳回大多数这些案件,而一些投资者也获得了巨额赔偿。并不能清楚的了解诉讼的价值,尤其是当审计公司已经私下解决了这些问题的时候。值得注意的是,亚瑟·安德森卷入欺诈事件只是一个意外。



Causes Of Increased Legal Liability Trials 

In the US, lawsuits against Public Accounting firms are common. At one time is there is one or several of the 'Big Four' filing defense papers or pursuing an appeal with the courts. The 'Big Four' is an informal term referring to the four largest auditing firms comprising PricewaterhouseCoopers, Deloitte & Touché, Ernst & Young and KPMG. Investors badly hurt with erosion of their equity in the recent economic crisis are seeking to have courts uphold malpractice charges on auditors of their companies (Aubin 1). Audit firms have had a mix of results in defending lawsuits. While they have succeeded in convincing courts to dismiss most these cases, the few that have gone through have been awarded huge damages. It is not clear though the value of suits that audit firms have settled in private . Notably, Arthur Anderson is a casualty that collapsed from its involvement in fraud.

1.0增加法律责任的原因分析Causes of increased legal liability trials 
Audit liability lawsuits are on the rise. The common cause is born of the expectations gap in investor perception of audit. Shareholders interpret an audit report as insurance or guarantee of a firm's financial health and it should therefore warn them of impending company failure (Dickey and Minnery 2). Coming from a period of economic recession that contracted shareholding equity, the investors are looking for ways to recover part of their losses from suing auditors of their companies. Another explanation to increased lawsuits lies with increased awareness of lawsuits seeking damages for audit liability. Some major ongoing lawsuits involving high stakes are having news headlines following through (Aubin 1).

2.0审计师的法律责任Legal liability to auditors
The legal basis for liability to auditors is provided for in both statutory law (Thompson and Qinn 2). The unwritten common law evolves with precedent case decisions and it depends on the state. On its part, statutory law is founded on legislation and it applies federally to all courts. An auditor can expect civil suits brought against them by two main groups: the client and third parties. The client is the entity that engaged their audit services whereas a third party is an entity that was expected to make decisions relying on audit report.

Legal action against the conduct of an auditor occurs in four instances (Chambers 1-5). Firstly, a breach of contract happens when the client claim a violation of their agreement by the auditor. In the second scenario, negligence happens when an auditor fails to exercise care that is reasonable thereby resulting in damage to an interested party. When it comes to gloss negligence, an auditor will have acted in reckless disregard of minimal care although without willful desire to harm anyone. Fraud is eviden论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/3 页首页上一页123下一页尾页


    英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非

       Europe (24-hours)
       china (24-hours)