|
|
|
论文编号:
lw200707090930497068 |
论文属性:
Courswork |
论文语言:English |
论文国家:China |
登出日期: 2007-07-09 |
字数: 2917 |
源程序:
无 |
价格:
150 |
注明: |
|
|
论文大纲,目录 |
关键词搜索:BUSINESS LAW RISK CONTROL AND THE LAW |
and prudential in exercise their duty to disclose the fact of financial position or accounting practices. However, the detailed report provided in June 2006, but few months later ENROB is founded serious breaches of accounting standards, which may well amount to fraud. It also found a range of corporate governance breaches including lack of independence of the auditors and related party dealings which had not been disclosed. Such problems could not be formed in the few months. And also such serious breaches should have arisen when Arthur and Son audited the accounting practices of ENROB, the financial position of firm would not like what they described. It is clearly that Arthur Ng and Son would not exercise their professional and prudential care. It is true that the firm of auditors should be able to expect investors would rely on their reports when they invest listed companies, but they did not take equal care avoiding related risks for Central Bank or other investors. As a result the firm of auditors Arthur Ng and Son failed to exercise required standard of care to Central Bank. Thirdly, Central Bank's damages are not remoteness. Due to there is a special relationship between the two parties, the damages of Central Bank should be reasonably foreseen by auditors. The firm of Arthur Ng and Son should take reasonable care avoiding Central Bank's damages, yet they did not equally carry out their duty and so made clear an untrue and unfair audit report to the HKEX and inves英语论文网 【http://www.51lunwen.org】tors. If the audit report was able to truly disclose their serious breaches of accounting standards and lack of independence of the auditors, the HKEX would have taken a further action or Central Bank would have chosen another company to invest. Furthermore, the audit report also provided sufficient confidence on the position of ENROB to the HKEX and Central Bank, because the HKEX decided to take no further action under the audit report, Central Bank believed ENROB provided a true and fair view of the company's position. It is the main reason to create Central Bank investing ENROB and lead Central Bank's loss. It can see Central Bank can take legal action against the firm of auditors Arthur Ng and Son for negligence. Central Bank can claim the amount of damages was the amount of loss suffered by investing the ENROM $HK50, 000,000 [Kenny &Good Pty Ltd v MGICA (1992) Ltd (1999) 73 ALJR 901].
论文题目:待定(可能是有关中国企业在风险管理中出现的问题) 课程专业:BUSINESS LAW (商法) 字数:3000-5000 截稿时间:1个月内 学校背景:澳大利亚一流大学(排名前5) 补充要求:由于是Research Project, 论文题目还未决定。请给我一些题目的建议。 学校的写做指导 guide:The Research Project will require investigation of a practical or theoretical legal issue that is relevant to contemporary business operations or management. The aim of this unit is for students to: • identify the major sources of legal risk faced by business managers; • identify and apply the various legal principles that may impose liability upon business owners and managers, across a range of areas that
本文来自:英语论文网 【http://www.51lunwen.org】 |
| 第1页 第2页 第3页 第4页 第5页 第6页 |
|
|
| 最新论文 |
最热门论文 |
|
|
|