This overview highlights civil liability for independent auditors and suggests a useful matrix for teaching complexities involved.
ABSTRACT: Court actions in the last decade and a half have resulted in an increasingly complex legal environment for the independent auditor. The ordinary amount of class time available to auditing instructors is too short to cover book-length treatments of this environment. This paper presents and describes a matrix which has proved useful in concisely describing many of the subtleties of the environment.
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Schultz et al. (1980) studied this question.
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