PPT-API AQ1 - Auditor Q1 Certification

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Goalserve provide Sports Data Feeds API solutions since 2005 and offer Live score api, Live Game stats feeds, Historical Data, Prematch and In-play data api for all major sports and leagues. Data feed available in XML and JSON formats. Visit: https://goalserve.com/ AUDITING. BY JAHANAVI DEO. DEPARTMENT OF COMMERCE. M.L ARYA COLLEGE, KASBA. B.COM . 1_UNIT . 9_DATE-29/07/2020. 1. Civil Liability:. 1. Liability for Negligence:. Negligence means breach of duty. An auditor is an agent of the shareholders. He has to perform his professional duties. He should take reasonable care and skill in the performance of his duties. If he fails to do so, liability for negligence arises. An auditor will be held liable if the client has suffered loss due to his negligence. It should be noted that an auditor will not be liable to compensate the loss or damage if his negligence is not proved.. Dr. . S. . . D. . Ratnaparkhe. Assistant Professor. Department of . Commerce. Deogiri . College, Aurangabad. Company Auditor. Eligibility of Auditor. (. 1) A person shall be . eligible . for appointment as an auditor of a company  only if he is a chartered accountant  in practice..