Auditor’s Liability: a 2020 view

Hyde, Catriona (2020) Auditor’s Liability: a 2020 view. In: BAFA Audit Special Interest Group 2020 Virtual Conference, 21st-22nd May 2020, Online.

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Item Type:Conference or Workshop contribution (Presentation)
Item Status:Live Archive


This paper examines the changing position of Auditor's liability in light of the reforms proposed following the Competition and Markets Authority and Brydon reviews in 2019. Using the method proposed by Braun and Clarke (2006), the paper conducts a thematic review of the responses to the consultations that preceded the report, and draws out concepts relating to liability. It then contextualises these arguments through historical re-examination of the leading case of Caparo v Dickman and proposed next steps for adoption.

Keywords:Audit, Liability
Subjects:N Business and Administrative studies > N421 Auditing of Accounts
Divisions:Lincoln International Business School
ID Code:43867
Deposited On:19 Feb 2021 12:53

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