ACCA考试

解析:AB C、Bhd published its annual repor

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【分析解答题】AB
C、Bhd published its annual report for 2008 inApril 2009. The report included the audited accounts for the year ended 31December 2008, which indicated that the company had made substantial profi ts for 2008 and that the company was fi nancially soun
D、The auditors’ report which accompanied the accounts stated that the auditors were of the opinion that the company had observed accounting standards and that the auditors were satisfi ed that the accounts represented a true and fair view of the fi nancial position of the company as a whole.Relying on this report,Ali, a member of the public, purchased 100,000 shares ofAB
C、Bhd, on the StockExchange.It has now been discovered thatAB
C、Bhd was in fact insolvent at the time of the audit. This has resulted in the shares of the company becoming almost worthless.Ali considers that the auditors had not carried out their audit properly. He wishes to sue the auditors in the tort of negligence.Required:AdviseAli: (b) whether he is likely to be successful in his claim against the auditors ofAB
C、Bh
D、(4 marks)
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