Auditors would argue that in many instances the exercise of hindsight is used to identify negligence in

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Auditors would argue that in many instances the exercise of hindsight is used to identify negligence in circumstances where the issue was in fact one of judgement. Discuss with particular reference to the ADT v. BDO and Hughes v. Merrett cases.

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Current Issues In Auditing

ISBN: 9781853963650

3rd Edition

Authors: Michael J Sherer, W Stuart Turley

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