Auditing standards applicable to litigation matters

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In recent years auditor performance has become the subject of numerous litigation matters . These matters usually involve the claim that the auditor issued the wrong audit opinion on financial statements that were materially misstated and not in accordance with the relevant Australian Accounting Standards (AASBs).

Such matters involve the claim that the auditor failed to perform the audit in accordance with the requirements of Australian Auditing Standards (ASAs) and that if they had have performed the audit correctly they would have issued a modified audit opinion.

Our guide to the auditing standards relevant to auditor litigation matters

In our publication we set out the key auditing standards and their relevance to audit failures often claimed in auditor litigation matters.

Please check out our downloadable document.