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Which of These Is Not a Characteristic of the Current

Question 14

Multiple Choice

Which of these is not a characteristic of the current Australian legal environment for auditors?


A) there is a growing concern that auditors are sued following business failure due to their requirement to have professional indemnity insurance.
B) audit firms are not allowed to register as companies
C) recent corporate and accounting failures have contributed to a 'hard insurance market'.
D) the emerging trend of multi-disciplinary practices raises important issues for debate about auditor liability and conflict of interest situations.

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