Legal issues for accountants and auditors advising business entities

"This Portfolio discusses and analyzes legal issues from the standpoint and background of accountants and auditors, outlining the basic legal concepts that impact accounting and the services accountants provide. The work seeks primarily to provide a basic understanding of the legal context of business and accounting decisions and to foster coordination and cooperation among lawyers, accountants, and auditors who advise business entities, other organizations, and their owners"--P. iii.