The first five are drawn from the A

The first five are drawn from the Auditor’s Code and the final two are drawn from the
author’s experience and in the author’s judgement should be included. The first
additional tension that the author has included is audit as assurance versus audit as
insurance. Frequently, and often on the advice of the professional indemnity insurers,
legal action against auditors is settled out of court highlighting a tension between audit
as assurance and audit as insurance. In his time as a member of APB, the author
observed that a major factor in APB’s discussion of the wording of proposed auditing
standards was its potential impact in litigation against auditors, leading the author to
conclude that the tension between assurance and insurance is a major issue for
standard setters and should be included in any list of enduring tensions.

Hasil (Bahasa Indonesia) 1:

Lima pertama diambil dari kode Auditor dan dua yang terakhir diambil dariPengarang 's pengalaman dan dalam penghakiman penulis harus disertakan. Yang pertamaketegangan tambahan yang penulis disertakan adalah audit sebagai jaminan versus audit sebagaiasuransi. Sering, dan sering atas saran dari perusahaan asuransi ganti rugi profesional,tindakan hukum terhadap auditor diselesaikan di luar pengadilan yang menyoroti ketegangan antara auditsebagai jaminan dan audit sebagai asuransi. Dalam waktu sebagai anggota APB, penulismengamati bahwa faktor utama dalam APB's diskusi pengkalimatan mengusulkan auditstandar adalah potensi dampak dalam litigasi terhadap auditor, memimpin penulis untukmenyimpulkan bahwa ketegangan antara jaminan dan asuransi adalah masalah besar bagistandar setter dan harus dimasukkan dalam daftar abadi ketegangan.