Discuss the civil liability of auditors to third parties, Accounting Basics

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Discuss the civil liability of auditors to third parties

Q1. Discuss the civil liability of auditors to third parties under Federal Securities Laws. Do the auditors have any defenses against suits under such laws?

Q2. What do you understand by ‘management assertions? Discuss one transaction related and one balance related audit objective and relate each to the applicable management assertions. Illustrate with examples.

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Accounting Basics: Discuss the civil liability of auditors to third parties

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