Think-tank examines need for an expansion of the rules to cover third parties who supply information on audit clients
Bankers and lawyers who provide information relating to audits face having to follow similar ethical guidelines to auditors if the government listens to the Audit Quality Forum.
The think-tank will create a working group to examine the duty of care owed by third parties that provide information on an audit client, and could recommend that they should be subject to the same ethical guidelines governing the work of auditors.
See full Article.