| 单词 | Auditor's negligence |
| 释义 | 核數師疏忽 Breach of the duty of care owed by an accountant appointed to ascertain the true financial position of a company by examining the company’s books. The breach, causing economic loss to the plaintiff, may consist in careless examination or a carelessly made statement of the company’s accounts. A duty is owed to the shareholders to carry out the audit with sufficient accuracy to enable them to scrutinise and control the company’s operations. The duty does not extend beyond this unless the audit was made for some further purpose: Caparo Industries Ltd v Dickman [1990] AC 605; Yue Xiu Finance Co Ltd & Anor v Agnew & Ors (Formerly t/a Deloitte Haskins & Sells (A Firm)) & Anor [1995] 3 HKC 158, 2 HKLR 186 (HC). See also Auditor; Auditor’s report; Duty of care; Negligent misrepresentation; Pure economic loss. 獲委任審核公司賬目以確定公司真實財政狀況的會計師，違反所負的謹慎責任。該項引致原訴人經濟損失的違反事項，可包括不小心的審核，或是對公司賬目作出不小心的陳述。會計師對股東負有責任，核數必須準確，令股東可以仔細觀察及控制公司的運作。除非核數以其他目的作出，否則責任僅止於此：Caparo Industries Ltd v Dickman [1990] AC 605; Yue Xiu Finance Co Ltd & Anor v Agnew & Ors (Formerly t/a Deloitte Haskins & Sells (A Firm)) & Anor [1995] 3 HKC 158, 2 HKLR 186（高等法院）。另見 Auditor; Auditor’s report; Duty of care; Negligent misrepresentation; Pure economic loss。 |
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