Normalement, on pourrait croire que, en plus de l'objectif qui consiste évidemment à fournir des services de vérification efficaces, efficients et de très grande qualité, l'assurance commerciale représente le principal moyen de gestion des risques que courent chaque jour les vérificateurs.
Normally you would expect that, in addition to the obvious objectives of delivering efficient and effective and high-quality auditing services, the everyday risks faced by the auditing profession would be covered fully through the use of commercial insurance.