Abstract
Gwilliam (1988a) examined the application of the concept of contributory negligence in U.K. and British Commonwealth cases involving auditors. This paper examines recent developments in New Zealand regarding contributory negligence as a defence in contract. Further, it criticizes Gwilliam's discussion of policy issues and suggests that, for New Zealand and Australia, the fundamental issue is whether apportionment is appropriate for an audit contract. It supports moves to introduce some form of legislation which will limit the liability of auditors.
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