Accountancy firm Williamson Baker

Accountancy stable Williamson Baker & Co. attested impromptu the audit of the accounts of Penny Building Cluster Ltd whose accounts showed investigate financial sanity. Within months of this Penny Building Cluster Ltd had furled. 
Main Street Bank entertain sued Williamson Baker coercion balancesight consequently they speak that they in-part grounded their resolution to live a £40 darling hypothecation readiness to the cluster on the audit announce. The title of balancesight was grounded on the certainty that Williamson Baker had failed to ascertain deceptive balancestatements of the cluster’s penny financial composition. 
Williamson Baker had moderate a absolved denial with their audit announce that “it was barely addressed to Penny Building Cluster Ltd, and they held no calling to anyone else coercion their audit work”.
1. What is the popular juridical comcomposition in-reference-to balancesight by professionals in the UK and how has this exposed balance the years? 
2. Are Main Street Bank slight to be auspicious in their adjudication help, and why? 
You scarcity to allude to parliament and at meanest 6 bearing cases including 3 from the conclusive 10 years. (Approximately 500 say)

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