Articles - New Assurance Services-Liability Issues - THE LAW AND CPA WEBTRUST - What are the liability issues for CPAs performing WebTrust engagements? The service is still new and there have been no lawsuits. Nevertheless, there are a few cases that may serve as precedents and some techniques the prudent accountant can use to minimize exposure
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|Authors:||Pacini, Carl ; Sinason, David|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 187.1999, 2, p. 20-26
Pacini, Carl, (1999)
Features - The CPA Journal Millennium Series - Electronic Signatures and Encryption - Technology may be having a tremendous impact on the way business is transacted, but the old need for verifiable and binding agreements -- The kind of assurance provided by a signature -- Remains. The challenge facing companies now is to weigh the features and costs of new electronic controls against the possible ...
Hillison, William, (2001)
Hillison, William, (1998)
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