以下是高顿网校为大家整理的：F4公司法与商法第十八章，希望对考生们有所帮助。
 
　　5 Auditors
 
　　Definition
　　5.1 An audit is an independent examination and * of opinion upon the financial statements of an enterprise.
　　5.2 The audit report may be:
　　(a) unqualified
　　(b) qualified
　　This relates to whether, in the auditor's opinion, the accounts give a true and fair view of the company's financial statements.
 
　　Appointment
　　5.3 Every company must appoint auditors:
　　This is made by:
　　(a) normally members in AGM where accounts are laid:
　　(b) directors or members in GM for first auditors or to fill casual vacancy
　　(c) failing the above by Secretary of State.
 
　　Termination of office
　　5.4 (a) Removal by ordinary resolution with special notice, auditors having right to:
　　(i) circularise a written statement to members
　　(ii) speak in General Meeting.
　　(b) Resignation by notice in writing to registered office
　　(i) auditors must submit written statement to company
　　(ii) auditors can requisition an EGM.
　　(c) Auditor does not seek reelection
　　auditors must submit written statement to company.
 
　　Eligibility as company auditor
　　5.5 (a) Must be eligible under rules of a recognised supervisory body:
　　(b) Auditor must be independent of the company ie: cannot be:
　　(i) director or employee of company; or
　　(ii) partner or employee of such a person.
 
　　Auditors liability
　　5.6 (i) A duty of care is owed to the company itself with whom the auditor has a contractual relationship.
　　(ii) An auditor may also owe a duty to 3rd parties if there is a 'special relationship' between them, where the auditor knows or ought reasonably to know his skill or judgement is being relied on, and it is reasonable for the 3rd party to rely on it.
　　(iii) However, in Caparo Industries plc v Dickman & Others the House of Lords of Appeal held that auditors did not owe a duty to potential shareholders.
　　(iv) Auditors have been held to be not liable to banks who rely on the accounts when deciding whether to lend or continue to lend to companies.
　　(v) Auditors will still be liable where evidence exists that a special relationship existed between the auditor and claimant. Such as representations expressly made to the claimant.
 
　　高顿网校小编寄语：没有所谓失败，除非你不再尝试。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程