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Auditor's need to know v. counsel's need to protect client confidences

Author: John J Carney; Patrick T Campbell; Bureau of National Affairs (Arlington, Va.)
Publisher: [Arlington, Va.] : Bureau of National Affairs
Series: Accounting policy & practice series, 5407-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... outlines the competing roles that independent auditors and counsel for public companies play and the professional conflicts those roles create regarding the independent auditor's responsibility to the public and the attorney's responsibility to the client. The Portfolio, directed to both independent auditors and attorneys, is particularly relevant in light of the emphasis placed on independent auditors'  Read more...
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Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: John J Carney; Patrick T Campbell; Bureau of National Affairs (Arlington, Va.)
OCLC Number: 612349552
Notes: Title from title screen (viewed Aug. 27, 2012).
Contents: Detailed analysis. Introduction and scope --
Situations in which the conflict may arise --
The treaty --
Auditor's duties --
Auditor liability --
Privileges --
The conflict between the auditor's need to know and counsel's need to protect client confidences --
Managing the conflict --
Conclusion --
Working papers.
Series Title: Accounting policy & practice series, 5407-2nd.
Other Titles: Auditor's need to know versus counsel's need to protect client confidences
Responsibility: John J. Carney and Patrick T. Campbell.

Abstract:

" ... outlines the competing roles that independent auditors and counsel for public companies play and the professional conflicts those roles create regarding the independent auditor's responsibility to the public and the attorney's responsibility to the client. The Portfolio, directed to both independent auditors and attorneys, is particularly relevant in light of the emphasis placed on independent auditors' certifications of the internal controls and financial statements of public companies."

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