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NinjaRick NinjaRick
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2 years ago
Under the Securities Act of 1933, a third-party plaintiff does not have the burden of proof that he or she relied on the financial statements or that the auditor was negligent or fraudulent in doing the audit. Rather, the plaintiff need only prove that the audited financial statements contained a material misrepresentation or omission.

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Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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kogilviekogilvie
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2 years ago
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NinjaRick Author
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2 years ago
Thanks
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this is exactly what I needed
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