The Independent Auditor's Civil Liability -- An Overview.
介绍了一个矩阵，用于简洁描述过去十五年诉讼导致的独立审计师复杂法律环境，适合审计教学使用。
Abstract ABSTRACT: Court actions in the last decade and a half have resulted in an increasingly complex legal environment for the independent auditor. The ordinary amount of class time available to auditing instructors is too short to cover book-length treatments of this environment. This paper presents and describes a matrix which has proved useful in concisely describing many of the subtleties of the environment.