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On the audit liability trail

By Roy Anthony Chandler and Nadine Fry

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

Topics: HF5601
Year: 2005
OAI identifier: oai:http://orca.cf.ac.uk:41091
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