A Publication of the Institute of Chartered Accountants of Nigeria: External Auditors' Liability in the 2009 Bank Crisis in Nigeria

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dc.contributor.authorSanni, Micheal Rotimi
dc.date.accessioned2023-08-04T18:10:59Z
dc.date.available2023-08-04T18:10:59Z
dc.date.issued2010
dc.description.abstractThis paper discusses the duties of an external auditor, the modus operandi of his work, the auditing requirements of companies and the role of management boards. Citing mainly foreign decided cases on auditors' ability to buttress its points, the paper concludes that though there has not been any external auditor that has been dragged to Nigerian court for negligence; it may be difficult to find the auditors liable under the present circumstances. This is because auditors' liability to third parties has been narrowed down with the Caparo case. This notwithstanding, the paper recommends that more reasonable skill and care should be exercised by auditors in order not to further drag their profession into the mud
dc.identifier.urihttps://repository.run.edu.ng/handle/123456789/3821
dc.language.isoen
dc.publisherNigeria Research Journal of Accountancy (NRJA)
dc.titleA Publication of the Institute of Chartered Accountants of Nigeria: External Auditors' Liability in the 2009 Bank Crisis in Nigeria
dc.typeArticle
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