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thisd pa ds under co mmon law LIABILITY TO THIRD PARTIES and related defenses UNDER COMMON LAW ULtramares Doctrine -A case that summarized the Liability to Third parties Foreseen Users- The broadest interpretation of the rights of third-party beneficiaries is to use the concept of foreseeable users ②⑤⑤@ Credit Alliance Was a case in New York in which a lender brought suit against the auditor of one of its borrowers, alleging that it relied on the financial statements of the borrower, who was in default, in granting the loan. TO BE LIABLE. THE AUDITOR MUST KNOW WHO WILL RELY ON HIS REPORT AND WHY Restatement of Torts-foreseen users may be members of a Reasonably limited and identifiable group of users(eg, creditors 练 Loebbecke Au面BEArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc, Describe accountants’ liability to third parties under common law and related defenses. LIABILITY TO THIRD PARTIES UNDER COMMON LAW Ultramares Doctrine - A case that summarized the Liability to Third Parties. Foreseen Users - The broadest interpretation of the rights of third-party beneficiaries is to use the concept of foreseeable users. Credit Alliance - Was a case in New York in which a lender brought suit against the auditor of one of its borrowers, alleging that it relied on the financial statements of the borrower, who was in default, in granting the loan. TO BE LIABLE, THE AUDITOR MUST KNOW WHO WILL RELY ON HIS REPORT AND WHY. Restatement of Torts - foreseen users may be members of a Reasonably limited and identifiable group of users (eg, creditors)
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