Auditing has developed from what, in the twelfth century, was primarily a check of the accounting for stocks and revenues by authorised officers of the Exchequer of England, into a sophisticated professional assurance service performed by independent accountants for the interests of their clients and other users of financial information . But what motivates people to enlist the services of an auditor? In explaining why the demand for the auditor is so varied, the academic Wallace …showed first 75 words of 3081 total…

…showed last 75 words of 3081 total…the expectations gap. The Deloitte, Haskins and Sells Lecture, University College, Cardiff, 30th April. Source: Lending Library of the Institute of Chartered Accountants, London EC2 Prosser, W. D. (1984) Conference on Accountants' Professional Liability. University of Strathclyde Cited in: Godsell, D. (1991) Auditors' Legal Duties and Liabilities pg 4 Case Law Brown & Hatton Pty Ltd v National Australia Bank Ltd (1987) (unreported) Supreme Court of New South Wales Cited in: Godsell, D. (1991) Auditors' Legal Duties and Liabilities'