Court held that auditors were negligent but auditors could claim contributory

Court held that auditors were negligent but auditors

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Court held that auditors were negligent, but auditors could claim contributory negligence against the company given directors did notexercise duty of care.If directors are also negligent, each party is held accountable in proportion to their guilt.AWA(1992)中适用的同过院裁定审计人员玩忽职守如果事没有行使意义务,审计师可以对公司提出同过索赔如果存在过方应按例承责任。Legal liability to third parties第三方的法律责任No contract between auditor and third parties, they must rely on tort law and show duty ofcare.Third parties must demonstrateduty of careBreach of the duty of careDamage occurred due to that breachDuty of care less likely with third parties.审计人员与第三人之没有合同关,他们必须依靠侵权意义务。第三必须意义违反注意义务是由于成的可能是第三方的意义务。Legal liability to third parties: Key cases第三方的法律责任:关键Candler (1951): Auditors liable to third parties that the auditors know their clients will show the accountsto.审计员对第三方负有责任,审计员他们的客户会向第三方出目。Scott Group (1978):Auditors liable to third parties that they can reasonably foresee may rely on the financialreport of their client. 第三方负有责任并能合理预见的审计师可能依赖客户的财务报告。Caparo (1990):Reasonable proximity between auditor and third parties, auditor must be aware of thirdparty group and the decisions they intend to make.
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审计师和第三方之的合理接近,审计师必须解第三算做出的定。Columbia Coffee and Tea (1992): Audit firm had manual stating they acknowledge that third parties would rely on auditedaccounts.审计公司在手,他们承认第三方将依赖于审计目。Esanda (1997): Judge argued against Columbia finding.Australian High Court ruled that for a third party to establish duty of care, they mustshow:The report was prepared on the basis that it would be communicated to a third party.哥伦比亚大学的发澳大利亚高等法院裁定,第三方要确立注意义务,必须:该报告的根据是交第三方。
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