Explain briefly the significance of the decision in Hedley Byrne & Co. Ltd v Heller and Partners

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Explain briefly the significance of the decision in Hedley Byrne & Co. Ltd v Heller and Partners (1963) to the development of auditors’ liability to third parties.

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Principles Of External Auditing

ISBN: 9780470974452

4th Edition

Authors: Brenda Porter, Jon Simon, David Hatherly

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