Legal Liability(英文版)(ppt 35页)
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点击下载Legal Liability(英文版)内容提要:
Audit risk:
It represents the risk that the auditor will
conclude that the financial statements
are fairly stated and an unqualified
opinion can be issued when, in fact,
they are materially misstated.
SEC Sanctions:
The commission may deny, the privilege of
appearing or practicing before it in any way to
any person who is found by the commission…
(1) not to possess the requisite qualifications to
represent others, or (2) to be lacking in character
or integrity or to have engaged in unethical or
improper professional conduct.
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