id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjal-8261	Mohan, M P Ram; Raj, Vishakha	Auditors’ Negligence and Professional Misconduct in India: A Struggle for a Consistent Legal Standard	2021	35	.pdf	application/pdf	13523	595	54	The auditor argued that he had proceeded based on the Articles of Association of the Company which allowed managing agents to continue their engagement with the company until they were removed because of misconduct or upon becoming insolvent.121 The Madras High Court noted that while the auditor had committed an error of judgment, he could not be held liable for gross negligence.122 The Category I approach offers the same leeway to auditors in case auditors have committed an error in interpreting the law. For auditors, a finding of professional misconduct through disciplinary proceedings can result in suspension or expulsion from the profession.	cache/cjal-8261.pdf	txt/cjal-8261.txt