The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence.
回应了对一篇关于审计定价与诉讼风险关系文章的批评，讨论了审计师对诉讼风险的错误定价、诉讼风险增长的经济学论点以及审计师法律责任的过失标准。
Abstract Replies to criticisms of an article on the relationship between audit pricing and litigation risk. Mispricing of litigation risk by auditors; Economic arguments related to the growth in litigation risk; Negligence standard of auditors' legal liability; Impact of changes in the litigation environment.