CIVIL LIABILITY OF CORPORATE AUDITORS- AN INTERNATIONAL PERSPECTIVE
This advanced course seeks to explore the critical role that auditors play within a corporate framework. It aims to critically analyze the civil liabilities of corporate auditors, with a specific emphasis on international case studies, regulations, and statutory provisions. By examining different legal systems around the world, including but not limited to common law jurisdictions, civil law jurisdictions, and hybrid systems, students will gain a nuanced understanding of auditor liability, how it is enforced, and the effects it has on global corporate governance.
Course Objectives:
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To understand the civil liabilities of corporate auditors under international law.
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To understand how auditor liability is enforced and regulated across different international jurisdictions.
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To learn how to interpret and apply international statutory provisions and regulations pertaining to auditor liability.
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To evaluate how civil liability impacts corporate governance and auditor behavior, and how these dynamics vary globally.
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To critically analyze case studies involving auditor liability in different jurisdictions.