Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
February 17, 2026
Neural Networks and Rules-based Systems used to Find Rational and
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The objectives of this article are to: (1) define the audit interference rule (hereinafter “A.I.R.”) and describe its purpose; (2) summarize the historical case law pertinent to the A.I.R.; (3) delineate the U.S. states that recognize the A.I.R. from those that do not; (4) explain how the A.I.R. is impacted by the existence of a state’s comparative negligence statute; and (5) tell how recent developments in case law are affecting the A.I.R. The purpose of the A.I.R. is to limit the scope of an auditor’s contributory negligence defense in a negligence lawsuit filed by a client. The A.I.R. provides that the client’s negligence is a defense only when it has contributed to the accountant’s failure to perform his contract and to report the truth. New York was the first state to recognize the A.I.R.
Stephen E. Blythe. 2013. \u201cLimiting Auditors Defenses in Negligence Lawsuits: Recent Developments in the Audit Interference Rule\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 13 (GJMBR Volume 13 Issue D4): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Neural Networks and Rules-based Systems used to Find Rational and
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The objectives of this article are to: (1) define the audit interference rule (hereinafter “A.I.R.”) and describe its purpose; (2) summarize the historical case law pertinent to the A.I.R.; (3) delineate the U.S. states that recognize the A.I.R. from those that do not; (4) explain how the A.I.R. is impacted by the existence of a state’s comparative negligence statute; and (5) tell how recent developments in case law are affecting the A.I.R. The purpose of the A.I.R. is to limit the scope of an auditor’s contributory negligence defense in a negligence lawsuit filed by a client. The A.I.R. provides that the client’s negligence is a defense only when it has contributed to the accountant’s failure to perform his contract and to report the truth. New York was the first state to recognize the A.I.R.
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