审计学：一种整合方法（第16版）阿尔文·阿伦斯-arens_aud16_inppt05.pptxVIP

LegalliabilityChapter 5Copyright ?2017 Pearson Education, Inc.5-1 Chapter 5 Learning Objectives5-1 Understand the litigious environment in which CPAs practice.5-2 Explain why the failure of financial statement users to differentiate among business failure, audit failure, and audit risk has resulted in lawsuits.5-3 Use the primary legal concepts and terms concerning accountants’ liability as a basis for studying legal liability of auditors.5-4 Describe accountants’ liability to clients and related defenses. Copyright ? 2017 Pearson Education, Inc.5-2 Chap