The auditor's legal responsibilities in the detection of fraud

Authors :

Kujinga, B

Journal Title :

South African Mercantile Law Journal

Citation :

(2010) 22 SA Merc LJ 541

S.A. Cases Cited :

Cuff v London and County Land and Building Co [1912] 1 Ch 440 (CA)

Dairy Containers Ltd v NZI Bank Ltd [1995] 2 NZLR 30

S.A. Legislation :

Companies Act 71 of 2008 s. 29(1)(a)

Corporate Laws Amendment Act 24 of 2006 ss. 269A and 270A

Public Accountants and Auditors Act 80 of 1991 s. 20(5)

Subject :

Auditor liability

Detection of fraud

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