As a result of the rulings in Kingston Cotton Mill and the London and General Bank cases:

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The rulings in the Kingston Cotton Mill and the London and General Bank cases have been criticized for leading to a too literal interpretation of the auditor's responsibilities, which some argue has hindered the evolution of more advanced auditing practices. These cases emphasized the auditor's role as not being one of detailed checking or fraud detection, which could lead to a narrow view of auditing responsibilities.

As a Result of the Rulings in Kingston Cotton Mill