6 items, ordered by date. Show on timeline
This paper is unpublished and covers fraud, auditors' responsibilities, directors' responsibilities with recommendations.
Covers the middle ground.
The paper covers the role and duties of directors, the responsibilities of institutional shareholders, auditors responsibilities and liabilities, accounting standards and pension fund management issues.
Contains the first two pages of the filing regarding the extent of an accountant's duty of care in the preparation of an independent audit of client's financial statements extends to persons other than the client.
Includes a detailed paper on the implications of an Australian judgement regarding auditor negligence and the duties and responsibilities of the board of directors, including non-executive directors.