Auditing and Attestation

The most likely explanation why the auditor's examination cannot reasonably be expected to bring all illegal acts by the client to the auditor's attention is th...

An auditor of a manufacturer would most likely question whether that client has committed illegal acts if the client has:

If specific information comes to an auditor's attention that implies the existence of possible illegal acts that could have a material, but indirect effect on t...

When an auditor becomes aware of a possible illegal act by a client, the auditor should obtain an understanding of the nature of the act to:

The auditor should obtain sufficient knowledge of the client's information and communication system relevant to financial reporting to understand all of the fol...