Kingston Cotton Mill 1896 UK Pacific Acceptance 1970 Australia HIH Royal

Kingston cotton mill 1896 uk pacific acceptance 1970

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Kingston Cotton Mill (1896) UK.
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Pacific Acceptance (1970) Australia. HIH Royal Commission Report (2003) Australia. Centro Properties Group (2011-12) Australia. Liability to Client – Duty of Care 对客户的责任 ——注 意义务 Pacific Acceptance 洋验 (1970) Examined auditing standards today. 天审查了审计标准。 Auditors failed to detect irregularities in loans. 审计人员 能发 现贷款 中的 规行为 Need to use reasonable care and skill 要使用合理的 理和 技巧 Need to check for themselves 自己 查一下 Sample the entire year 全年取 Supervision of staff Document work Duty to warn and inform management 负责警告和通 管理层 If suspicion aroused need to do further work 如果 怀疑 进一步的 Work needs to reflect current economic climate 的经济 Response to Pacific Acceptance 洋接 受的 Subsequent to the Pacific Acceptance case, the Australian accounting bodies had concerns about the conduct of audits. They have issued more comprehensive and specific auditing standards and practice statements. Compliance with accounting standards; auditing standards; and other guidelines provide a support to prove auditor’s due care 洋接 之后,澳大利亚会计机构对审计的进行表 了更 全面 的审计准则和执业准则。 合会计准则 ; 审计标准 ; 他准则提供了 ,以证 审计师的应有关 Q8: Sheila Bruce is a CPA, and is sued by one of her audit clients who alleges that she failed to satisfy the auditing standards in terms of identifying bad debts as part of her receivables audit. Under these circumstances: a. Auditing standards are not legislated therefore the client has no right to sue Sheila. b. Sheila has to prove her audit has been done with reasonable skill, care and diligence. c. It is quite unreasonable to expect Sheila to be able to identify bad debts. d. Sheila is liable because the receivables balanceis a significant item in all audits. · (Sheila Bruce) 是一 注册 会计师, 的一 审计客户起 在确 作为应 审计的一 分方面没有达到审计标准。在这种 情况 : a. 审计标准没有 立法 因此 客户 诉希 b. 必须 的审计 作以合理的 技巧 谨慎 和勤 完成。 c. 坏帐 是很不合理的。 d. 是责任 , 为应 是一个重要的项目在所有审计。
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Contributory negligence 同过 Contributory negligence applied in AWA (1992) case.
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