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:

OTE Instruction

An instruction used in programmable logic controllers (PLCs) that stands for "Output Energize," controlling the on/off status of an output based on logic conditions.

OTE Instruction

An "Output Energize" instruction used in PLC programming to turn on or off a specified output.

Energize Output

The process of activating an output device, such as a motor or relay, based on the logic conditions met in a control program.

XIC Instruction

In Ladder Logic programming for PLCs, an instruction representing "Examine If Closed"; used to check if a contact is on.