Defences for Auditors' Negligent Failure to Detect Fraud

• المؤلف الرئيسي: WAN, Wai Yee
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2008
• الموضوعات: Auditors; Contributory negligence; Defences; Fraud; Liabilities; Professional negligence; Business Organizations Law
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/sol_research/810

Comments on the two Singapore Court of Appeal decisions in PlanAssure PAC (formerly known as Patrick Lee PAC) v Gaelic Inns Pte Ltd and JSI Shipping (S) Pte Ltd v Teofoongwonglcloong (a firm) on whether auditors who have been held to be negligent for failing to detect fraud committed by their client...