Bài giảng môn Quản trị kinh doanh - Chapter 32: Business law with ucc applications,13e

Business Law with UCC Applications,13eProfessional LiabilityChapter 32McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.Learning ObjectivesDistinguish between a certified public accountant and a public accountant.Differentiate between generally accepted accounting principles and generally accepted auditing standards.Identify the types of auditing opinions that can be issued by auditors.Indicate the duties that accountants owe to their clients.Outline the registration requirements imposed on architects by the state.Learning Objectives (cont.)Identify the duties that an architect owes to his or her clients.Determine the duties that an attorney owes to his or her clients.State the standard of care used to judge health care professionals.Contrast the locality rule with the national standard in determining a health care provider’s liability.Explain the circumstances in which hospitals can be held liable for the torts of independent contractor physicians.Professional LiabilityThe Liability of AccountantsThe Regulation of Accounting and AuditingAccountant Registration Accounting and Auditing The Dodd-Frank Act Sarbanes-Oxley ActProfessional LiabilityAccounting and AuditingAuditingAccounting PrinciplesAuditing StandardsTypes of OpinionEthical Rules of AccountantsProfessional LiabilityThe Dodd-Frank ActSecurities Exchange Commission JurisdictionGovernment Accountability Office/Public Company Accounting Oversight BoardConsumer Financial Protection BureauProfessional LiabilityThe Liability of AccountantsConflicting Jurisdictional Problems •Duties Owed by the Accountant to the ClientThe Accountant’s Liability to Third Parties An Accountant’s Statutory LiabilityProfessional LiabilityDuties Owed by the Accountant to the ClientNegligence/MalpracticeFraud Professional LiabilityThe Accountant’s Liability to Third PartiesNegligence/MalpracticeActually Named Third PartiesSpecifically Foreseen Third PartiesReasonably Foreseeable Third PartiesFraud Professional LiabilityAn Accountant’s Statutory LiabilitySecurities Act of 1933Securities and Exchange Act of 1934State StatutesProfessional LiabilityThe Liability of Architects and AttorneysThe Liability of ArchitectsThe Liability of AttorneysSteps in a Legal Malpractice CaseProfessional LiabilityThe Liability of ArchitectsState RegulationDuties of the ArchitectContractual LiabilityTort LiabilityProfessional LiabilityThe Liability of AttorneysState Regulation of AttorneysEthical Rules of AttorneysEthical Problems in Dodd-FrankNegligence/MalpracticeDuties of the AttorneyProfessional LiabilitySteps in a Legal Malpractice CaseThird-Party LiabilityCourt-Driven ProtectionCriminal LiabilityProfessional LiabilityThe Liability of Health Care ProvidersThe Professional Status of Health Care Providers The Health Care Standard of CareMedical Records and the Patient’s RightsThe Patient Protection and Affordable Care ActProfessional LiabilityThe Health Care Standard of CareConsentNegligenceCausation in a Malpractice SuitExpert TestimonyProfessional LiabilityHospital LiabilityOstensible Authority and Hospital Liability Negligent Credentialing by Hospital Authorities Tort Reform and Litigation