英语翻译Whereas the L&H and Andersen incidents led to serious concerns about whether auditor resources would continue to be available to indemnify investor losses,the situation differs for KPMG and ComROAD.Because auditor liability to investors i
来源:学生作业帮助网 编辑:六六作业网 时间:2024/11/23 00:14:49
英语翻译Whereas the L&H and Andersen incidents led to serious concerns about whether auditor resources would continue to be available to indemnify investor losses,the situation differs for KPMG and ComROAD.Because auditor liability to investors i
英语翻译
Whereas the L&H and Andersen incidents led to serious concerns about whether auditor
resources would continue to be available to indemnify investor losses,the situation differs for
KPMG and ComROAD.Because auditor liability to investors is limited under German law,
despite the loss to ComROAD investors,the viability of KPMG Germany was arguably never in
serious question.Moreover,even if KPMG were to suffer a similar fate as L&H and Andersen,
investors in their German clients arguably would retain the insurance coverage specified by
German law (see Section 2.3.1).Because of this,the ComROAD / KPMG incident enables us to
abstract from the insurance rationale for audit quality and focus on the market reaction to events
that are,more so than for the L&H and Andersen incidents,damaging to an auditor’s reputation.
英语翻译Whereas the L&H and Andersen incidents led to serious concerns about whether auditor resources would continue to be available to indemnify investor losses,the situation differs for KPMG and ComROAD.Because auditor liability to investors i
鉴于L&H安达信事件导致 严重的涉及到审计员的资源是否能够继续地有效的保障 投资者免于损失,它的处境跟毕马威会计师事务所与科诺特公司的事件是不一样的.因为审计员的责任是在德国法律下将投资者的损失降到最低点,恶意使科诺特公司的投资者遭到损失,可以认为毕马威德国的可行性是不存在这样的严重问题.
而且,就算毕马威会计师事务所正在遭受着L&H公司与安达信会计师事务所的相同命运,德国客户的投资者可以被认为能够根据德国法律获取保证金.
(见2.3.1 章节).因为这个,科诺特公司 / 毕马威会计师事务所的事件 能够使我们从保险中提取的基本理由是从审计质量以及市场对此事件反应的焦点,更加因为 L&H与安达信事件,毁坏了一个审计员的声誉.
而升& H公司和安达信事件,导致严重关切是否核数师
资源将继续提供赔偿投资者的损失,情况不同,为
毕马威会计师事务所和comroad 。因为核数师的责任是有限的投资者,根据德国法律,
尽管损失comroad投资者,毕马威会计师事务所的可行性,德国被认为是从来没有在
严重的问题。此外,即使毕马威会计师事务所分别遭受同样的命运,作为升& H公司和安达信公司,
全部展开
而升& H公司和安达信事件,导致严重关切是否核数师
资源将继续提供赔偿投资者的损失,情况不同,为
毕马威会计师事务所和comroad 。因为核数师的责任是有限的投资者,根据德国法律,
尽管损失comroad投资者,毕马威会计师事务所的可行性,德国被认为是从来没有在
严重的问题。此外,即使毕马威会计师事务所分别遭受同样的命运,作为升& H公司和安达信公司,
投资者在他们的德国客户说将保留保险覆盖面所指定的
德国法律(见第2.3.1 ) 。正因为如此, comroad /毕马威会计师事务所的事件,使我们能
摘要从保险的理据审计质量和侧重于市场反应事件
是,更何况比的L & H公司和安达信事件,造成损害,核数师的
收起