审计学一种整合方法第12版英文版Chapter05.pptxVIP

Legal Liability;Learning Objective 1;Changed Legal Environment;Changed Legal Environment;Learning Objective 2;Business Failure, Audit Failure, and Audit Risk;Business Failure, Audit Failure, and Audit Risk;Business Failure, Audit Failure, and Audit Risk;Learning Objective 3;Lack of privileged communication;Legal Terms AffectingCPAs’ Liability;Legal Terms AffectingCPAs’ Liability;Legal Terms AffectingCPAs’ Liability;Four Major Sources of Auditors’ Legal Liability;Learning Objective 4;Liability to Clients;Auditor’s Defenses AgainstClient Suits;Learning Objective 5;Liability to Third Parties Under Common Law;Foreseen Users;Auditor Defenses AgainstThird-Party Suits;Learning Objective 6;Securities Act of 1933;Securities ExchangeAct of 1934;Rule 10b-5 of the Securities Exchange Act of 1934;Auditor Defenses – 1934 Act;SEC Sanctions;Foreign CorruptPractices Act of 1977;Sarbanes-Oxley Act of 2002;Learning Objective 7;Criminal Liability;Sarbanes-Oxley Act;Learning Objective 8;The Profession’s Responseto Legal Liability;The Profession’s Responseto Legal Liability;Protecting Individual CPAsfrom Legal Liability;Protecting Individual CPAsfrom Legal Liability;Protecting Individual CPAsfrom Legal Liability;End of Chapter 5