RESPONSIBILITY AUDITOR FOR ACCOUNTING FRAUD DETECTION
Abstract
Consequences detected accounting frauds is shared by all stakeholders starting from the enterprise, through investors, creditors, business partners, the state, to the audit firm. Responsibility for the true and fair presentation of the financial statements are managers, auditors and regulators. The aim of the paper is to determine the level of responsibility of auditors to detect any manipulative acts and fraud. In this paper the authors reflect on the conduct of auditors encouraged, personal interest, or commercial pressures, leading to disruption of audit quality and public confidence in the audit report.
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