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https://www.um.edu.mt/library/oar/handle/123456789/17559
Title: | The liability of the auditor in tort following ‘Valle del Miele Ltd. vs. Raphael Aloisio et’ |
Authors: | Cuschieri, Luana |
Keywords: | Auditors -- Malpractice -- Malta Auditors -- Malpractice Torts -- Malta Torts Negligence, Contributory Negligence, Contributory -- Malta |
Issue Date: | 2016 |
Abstract: | This research project explores the resulting position of the auditors’ liability in tort under Maltese law, following the judgement ‘Valle del Miele Ltd. vs. Raphael Aloisio et’. This judgement was selected since it is the only decided case in the Maltese Courts, dealing with auditor liability in tort, and thus principles regarding the auditor’s liability in tort which are missing from the Maltese law, may be deduced from this judgement, such that these help shed some light regarding the position of the auditor as it is in the present. An analysis of the situation of auditor liability under the Maltese law in the light of EU developments, as well as positions emanating from previous judgements dealing with professionals, and the opinions of dissertation authors and text writers was carried out, to detect the position of the auditor, under the Maltese system. Furthermore, the judgement under examination was analysed to discern the legal principles which transpire from it, namely principles relating to causation and negligence. These elements were examined in further detail, acknowledging clarifications made by this judgement regarding negligence when it comes to professional liability, as well as remarks made by this judgement as to the element of causation and the test used to detect the presence or otherwise of such element. Reforms were also proposed. |
Description: | LL.B. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/17559 |
Appears in Collections: | Dissertations - FacLaw - 2016 Dissertations - FacLawCiv - 2016 |
Files in This Item:
File | Description | Size | Format | |
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16LLB054.pdf Restricted Access | 1.21 MB | Adobe PDF | View/Open Request a copy |
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