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  1. Michael Weissman
    Michael Weissman at |

    In Australia , senior managers/ directors of companies can be ( and have been ) prosecuted including jail for failing to provide an adequate safe system of work . The recent Chain or Responsibility legislation also imposes now the “duty of care ” onto those involved either directly or indirectly in transportation via heavy vehicles.
    The point I would like to understand is the position of the auditor if she/ he found substantial breaches of “duty of care “. Should she/ he report to authority ?


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