(d) Discuss the professional accountant’s liability for reporting on prospective financial

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(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the

measures that the professional accountant might take to reduce that liability. (6 marks)

参考答案:

(d) Professional accountant’s liabilityLiability for reporting on PFIIndependent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecastsand projections are inherently unreliable. If the forecast or p

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