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)
How the Fair Credit Reporting Act Affects Audits and Other Investigations - The Fair Credit Reporting Act (FCRA), as interpreted by the FTC, imposes certain requirements on outside investigators that may hamper their ability to detect criminal conduct by employees. It is unclear when particular audit procedures become subject to the FCRA, leaving auditors and investigators to face unreasonable ...
Sinason, David, (2002)
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)
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