Third-Party Liability, Part 2 - New Flasks and Old Wine
Article Abstract:
The auditor is expected to make some errors, but must have exercised 'reasonable care' in producing financial reports. He must be honest, but his report is not insurance for an accurate financial picture. The Courts of Canada accept auditor's position for accounting procedures regularly. The auditor need not search for fraud, but act as a watchdog. The Court's and the profession's perceptions differ in relation to reporting standards and disclosure. The Court's perception requires more direct and easily understood notations on the reports - compliance with standards is not necessarily sufficient; fair presentation is required so that a lay person can comprehend. Negligence suits against accountants are increasing. The criteria is still, as it historically has been, on fairness.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1983
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Sigg cycle and hip flasks
Article Abstract:
The hip and cycle flasks of produced by Sigg AG of Frayenfeld, Switzerland, won a gold award in the consumer products category of the 1992 I.D. Annual Design Review. The flasks are made of extruded aluminum, and features an internal hygienic resin coating and an external lacquer finish. The seal, suction and flow cap arrangement and the lightweight and handy design incorporated in the simple design won the jurors admiration. The flasks were designed by Kurt Zimmerli of Zimmerli Design in Warth, Switzerland.
Publication Name: I.D.
Subject: Business
ISSN: 0894-5373
Year: 1992
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Invisible persuaders - part II
Article Abstract:
Economic instruments such as taxes and tradable permits help the government achieve its environmental goals. Chartered accountants can help increase the efficacy of such instruments by using their in-depth knowledge about its impact on corporate finances. Several tips on how to design systems which incorporate economic instruments as a means of achieving environmental goals are discussed.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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