Which of the following statements describes whom a company's auditor owes a duty of care to?
A、The public at large who read the company accounts
B、The company's shareholders who read the company accounts and increase their stake in the business
C、The company only
A、The public at large who read the company accounts
B、The company's shareholders who read the company accounts and increase their stake in the business
C、The company only
【参考答案及解析】
Following the Caparo decision, a company's auditors do not owe a duty of care to the public at large or to shareholders increasing their stakes. They only owe a duty of care to the company.
Following the Caparo decision, a company's auditors do not owe a duty of care to the public at large or to shareholders increasing their stakes. They only owe a duty of care to the company.