Why Is Litigation Against External Auditors, Which Is Very Common

question 61

Multiple Choice

Why is litigation against external auditors, which is very common in the United States, virtually unknown in Japan?

• A) Japanese auditors rarely make mistakes in their professional work.
• B) Such litigation is inconsistent with Japanese values of interpersonal harmony.
• C) Japan lacks a sophisticated court system for handling complex cases involving accounting matters.
• D) External auditors are not responsible for the quality of work performed for a corporate client.

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Definitions:

Biological Variation

The differences observed among individuals and populations in biological characteristics due to genetic and environmental factors.

Vitamin D

A fat-soluble vitamin essential for bone health, immune function, and overall well-being, often synthesized through sunlight exposure.

Naturally Occurring

A term describing substances, elements, or phenomena that exist in nature without human intervention.