Bagian Audit
Bagian Audit
Hukum kontrak V
Seorang auditor bertanggung jawab kepada klien atas pelanggaran kontrak, apabila ia :
Menerbitkan laporan audit standar tanpa melakukan audit sesuai dengan GAAS.
Tidak mengirimkan laporan audit sesuai dengan batas waktu yang telah disepakati.
In english :
An auditor is responsible to the client for breach of contract, if he: (1) issues a standard audit report without
conducting an audit in accordance with GAAS; (2) not sending an audit report in accordance with the agreed time
limit; (3) violates the client's confidentiality relationship.
Apabila terjadi pelanggaran kontrak, biasanya penggugat akan mencari satu atau lebih jalan
keluar sebagai berikut :
Kerugian terkait dan kerugian sebagai konsekuensi yang merupakan akibta tidak
langsung atas pelanggran tersebut.
In english : In the event of breach of contract, usually the plaintiff will seek one or more solutions as
follows:
3. Related losses and losses as consequences that are an indirect consequence of these violations.
Hukum kerugian V
In english :
Torture Law
Adverse actions are wrong actions that harm the property, body, or reputation of a person. An
adverse action can be carried out based on one of the following causes:
Ordinary negligence, which is the negligence to apply the usual level of accuracy carried out
naturally by others in the same condition.
Gross negligence, the negligence to apply the lightest degree of precision under any given
condition.
Fraud (fraud), namely planned fraud, for example misstatement, hiding, or not disclosing material
facts, so that it can harm other parties.
Undang-undang Private Securities Litigation Reform yang disahkan Kongres pada tahun 1995
dimaksudkan untuk mengurangi litigasi yang ceroboh bagi auditor, perusahaan yang menjual
sekuritasnya kepada publik, dan para pihak yang berafiliasi dengan penerbit sekuritas, seperti
pejabat perusahaan, direktur, serta penasehat profesional.
The Private Securities Litigation Reform Act passed by the Congress in 1995 was intended to
reduce careless litigation for auditors, companies that sell their securities to the public, and parties
affiliated with securities issuers, such as company officials, directors, and professional advisors.