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A new realm of auditing

机译：审计的新领域

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Data breaches have become an all-consuming topic of late. Stories about data theft dominate political headlines, boardroom discussions and family meetings around the dinner table. They, of course, have also been the subject of government investigations and private litigation. The current environment is not unlike other moments in the recent past that seem to have captured the attention of Wall Street, K Street and Main Street, including the financial reporting scandals of the early 2000s. During the financial reporting scandals of the early 2000s, regulators and private litigants looked not only to the entities and their executives committing the fraud, but also to the so-called "watchdogs" - financial statement auditors. Plaintiffs alleging securities fraud claimed that the auditor must have known about the fraud, or should have discovered it, regardless of what the fraud was, or whether it touched on a subject within the auditor's purview.
机译：最近，数据泄露已成为一个无所不包的话题。有关数据盗窃的故事占据了餐桌上的政治头条，董事会讨论和家庭会议的主导地位。当然，它们也是政府调查和私人诉讼的主题。当前的环境与最近的其他时刻没有什么不同，这些时刻似乎已经引起了华尔街，K街和大街的关注，包括2000年代初的财务报告丑闻。在2000年代初的财务报告丑闻中，监管机构和私人诉讼者不仅关注进行欺诈的实体及其高管，还关注所谓的“看门狗”，即财务报表审计师。指控证券欺诈的原告声称，无论欺诈行为是什么，欺诈行为是否触及审计师职权范围内的问题，审计师都必须了解或应该发现欺诈行为。

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