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.在AWA(1992)案中适用的共同过失。法院裁定审计人员玩忽职守,但是如果董事没有行使注意义务,审计师可以对公司提出共同过失的索赔。如果董事也存在过失,各方应按其过失的比例承担责任。Legal liability to third parties对第三方的法律责任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间没有合同关系,他们必须依靠侵权法和注意义务。第三方必须证明注意义违反注意义务损坏是由于那个缺口造成的不太可能是第三方的注意义务。Legal liability to third parties: Key cases对第三方的法律责任:关键案例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,审计员知道他们的客户会向第三方出示账目。Scott Group (1978):Auditors liable to third parties that they can reasonably foresee may rely on the financialreport of their client. 对第三方负有责任并能合理预见的审计师可能依赖于其客户的财务报告。Caparo (1990):Reasonable proximity between auditor and third parties, auditor must be aware of thirdparty group and the decisions they intend to make.
审计师和第三方之间的合理接近,审计师必须了解第三方集团及其打算做出的决定。Columbia Coffee and Tea (1992): Audit firm had manual stating they acknowledge that third parties would rely on auditedaccounts.审计公司在手册中声明,他们承认第三方将依赖于审计账目。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.法官反对哥伦比亚大学的发现。澳大利亚高等法院裁定,第三方要确立注意义务,必须证明:编写该报告的根据是它将送交第三方。