Browsing by Author "Beyene Muluneh"

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    Auditors Professional Responsibilities and Legal Liability with Regard to Private Auditors in Ethiopia
    (Addis Ababa University, 2007-07) Beyene Muluneh; Kinfu Johannes
    This study was conducted on the Ethiopian private auditor’s professional responsibilities and legal liability, in comparison with those developed countries auditing principles and standards. The paper tested the responsibilities of the management and the auditors with regard to preparation of the financial statements and subsequent discovery to misstatements to the audited financial statements in Ethiopia. The paper qualitatively estimated to what extent private auditors exercise their professional and legal responsibilities. The paper also tested the legal consequences on auditors as a result of those violated professional and legal responsibilities. Besides it tested that to which auditors are liable for the violation of contractual and statutory responsibilities. Further the study tried to explore the constraints related to private auditors in exercising their responsibilities. Finally, not the least the paper explored some cases related to Ethiopia private auditors' practices
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    Auditors Professional Responsibilities and Legal Liability with Regard to Private Auditors in Ethiopia
    (A.A.U, 2007-07) Beyene Muluneh; Kinfu Johannes
    This study was conducted on the Ethiopian private auditor's professional responsibilities and Jegal liability, in comparison with those developed countries auditing principles and , standards. The paper tested the esponsibilities of the management and the auditors with regard to reparation of the financial statements and subsequent discovery to misstatements to the audited financial statements in Ethiopia . The paper qualitatively estimated to what extent private auditors exercise their professional and legal esponsibilities. The paper also tested the legal consequences on auditors as a result of those violated professional and legal responsibilities . Besides it tested that to which auditors are liable for the violation of contractual and statutory responsibilities . Further the study tried to explore the constraints related to private auditors in exercising their responsibilities. Finally, not the l east the paper explored some cases related to Ethiopia private auditors' practices.