What are the features of the legal liability system in auditing in the EU?

1. There are significant differences in economic, political, legal, financial and cultural situations between the EU and the US:

(a) What are the features of the legal liability system in auditing in the EU?

(b) What are the differences between the European and the US approaches to auditor liability?

(c) To what extent can these differences affect the performance of corporate directors and audit firms in charge of multinational groups operating in Europe and the US?

2. What major definitions are provided by the founders of ‘market efficiency’?

Solution:

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