Legal Liability is Having a Chilling Effect on the Auditor's Role.
讨论了法律责任如何抑制审计师在内部控制评估、直接向监管机构报告以及关联中期财务信息等方面的作用。
Abstract Discusses the effect of legal liability on the auditor's role. Management and auditor evaluations of internal control systems; Direct reporting by auditors to regulators; Association of auditor with interim financial information.