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有关审计师责任的报告

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-03-05编辑:zhaotianyun点击率:11979

论文字数:4562论文编号:org201603011918022077语种:英语 English地区:英国价格:免费论文

关键词:审计师liability of auditors欺诈检测

摘要:摘要:本文主要讲述了有关审计师责任的报告,审计师审核具有确定的有效性和可靠性。

有关审计师责任的报告
A report on the liability of auditors


审核确定的有效性和可靠性进行公司的信息特别是金融信息和提供一个评估内部控制系统的有效性。审计师负责表达适当的审计意见的财务报表,给了一个真正的和公平的视图的公司的财务状况根据他们获得的审计证据在审计程序执行。尽管审计人员不需要故意设计审计程序检测欺诈行为,他们被要求披露欺诈,立即发现了。

最近,审计责任已成为一个国际性问题,吸引了从业者和学者的关注。审计责任是审计师的法律义务可能违约或疏忽。审计师的责任可以派生于审计师是受合同法合同或聘书和审计责任是基于违反合同,普通法的审计责任的概念是基于审计过失,重大过失或欺诈通过法院判决发展;或法定法律责任在哪里发达国家法规或联邦证券法律。

审计师可以承担违约、过失、重大过失或欺诈。违约将导致审计师承担他们的客户,而过失责任,重大过失或欺诈将导致审计人员对客户和第三方的责任。


2.0审计师责任的进化


这份报告将主要讨论第三方审计责任的趋势在联合王国(英国)和美国(美国)在这两个国家的责任压力主要是激烈。给客户的审计责任的趋势将不会在本文中讨论,因为它并没有改变多少。这是因为审计师的责任给客户发生只有当有违反合同,即当审计师未能满足的需求,建立了一般合同或聘书。

Audits are carried out to ascertain the validity and reliability of the company's information especially financial information and provide an assessment on the effectiveness of the internal control system. Auditors are responsible to express appropriate audit opinion on the financial statements so as to give a true and fair view of the company's financial position based on the audit evidence they obtained throughout the audit procedures performed. Although auditors need not purposely design audit procedures to detect fraud, they are required to disclose the fraud that they have identified imMediately.

Recently, audit liability has become an international issue that attracts the concern of practitioners and academicians alike. Auditor's liability is the possible legal obligation of an auditor for breach of contract or negligence. Auditor's liability can be derived from contract law where auditor is bound by the contract or engagement letter and auditor's liability is based on breach of contract; common law where the auditor's liability concept is based on auditor's negligence, gross negligence or fraud that are developed through court decisions; or statutory law where liability is developed through state statutes or Federal securities laws.

An auditor can be held liable for breach of contract, negligence, gross negligence or fraud. Breach of contract will cause the auditor to be liable to their clients while negligence, gross negligence or fraud will lead to the auditor's liability towards clients and also third parties.


2.0审计师责任的进化——2.0 The Evolution of Auditors' Liability


This report will basically discuss on the trend of auditor liability to third parties in United Kingdom (UK) and United States (US) as the liability pressure in these two countries is predominantly intense. The trend of auditor liability to clients will not be discussed in this report as it does not change much. This is because the auditor's liability to clients occurs only when there is breach of contract, i.e. when the auditor fails to meet the requirements that were established in the contract or normally in the engagement letter.

Prior to 1970s, claims against auditors were relatively rare although the issue of auditor's liability to clients and certain third parties has always been there. Nowadays, the number of lawsuits against auditors and public accounting firm have increase in the countries such as US, Canada, UK and Australia. Hence, the auditing profession faces litigation crisis and needs to spend a lot of time and costs defending against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。

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