Which aspect of statutory law places the burden of proof onto the auditor?

Name: Which aspect of statutory law places the burden of proof onto the auditor?
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Question

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The Corporations Act places the burden of proof onto the auditor, particularly in matters related to financial reporting and compliance with accounting standards. This act governs how corporations operate in Australia, including the responsibilities of auditors in ensuring the accuracy and reliability of financial statements.

Which Aspect of Statutory Law Places the Burden of Proof