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 not exercise 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 of care. Third parties must demonstrate duty of care Breach of the duty of care Damage occurred due to that breach Duty 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 accounts to. 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 financial report 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 third party 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 audited accounts. 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 must show: 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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