Why Is Litigation Against External Auditors, Which Is Very Common

Why is litigation against external auditors, which is very common in the United States, virtually unknown in Japan?

A) Japanese auditors rarely make mistakes in their professional work.
B) Such litigation is inconsistent with Japanese values of interpersonal harmony.
C) Japan lacks a sophisticated court system for handling complex cases involving accounting matters.
D) External auditors are not responsible for the quality of work performed for a corporate client.