Judgement in the Singapore standards on auditing.
Courts of law have treated compliance with accepted accounting principles, as embodied in professional accounting standards, as prima facie evidence that financial statements are true and fair. Similarly, accepted auditing practices, as embodied in professional auditing standards, are important in d...
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| Format: | Theses and Dissertations |
| Language: | English |
| Published: |
2008
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| Online Access: | http://hdl.handle.net/10356/7405 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | Courts of law have treated compliance with accepted accounting principles, as embodied in professional accounting standards, as prima facie evidence that financial statements are true and fair. Similarly, accepted auditing practices, as embodied in professional auditing standards, are important in determining professional negligence claims against auditors. |
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