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Q1. Discuss the civil liability of auditors to third parties under Federal Securities Laws. Do the auditors have any defenses against suits under such laws? Q2. What do you understand by ‘management assertions? Discuss one transaction related and one balance related audit objective and relate each to the applicable management assertions. Illustrate with examples. Your homework submission (all questions combined) should be 2 to 3 pages in length (double spaced, Times New Roman 12 or Arial 10 Font .

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Q1. Discuss the civil liability of auditors to third parties under Federal Securities Laws. Do the auditors have any defenses against suits under such laws? Q2. What do you understand by ‘management assertions? Discuss one transaction related and one balance related audit objective and relate each to the applicable management assertions. Illustrate with examples. Your homework submission (all questions combined) should be 2 to 3 pages in length (double spaced, Times New Roman 12 or Arial 10 Font

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