On the audit liability trail

Chandler, Roy Anthony ORCID: https://orcid.org/0000-0002-8543-9113 and Fry, Nadine 2005. On the audit liability trail. Accountancy 136 (4) , pp. 68-69.

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Abstract

An overview of early litigation and the accounting profession's response is presented with respect to the company audit liability trial during the mid-1890s. The cases that involved established firms of auditors and served to warn the investing public that clean audit reports could not be taken as a guarantee of the accuracy of a company's financial position.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
ISSN:	0001-4664
Last Modified:	21 Oct 2022 10:42
URI:	https://orca.cardiff.ac.uk/id/eprint/41091

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