Forgery in the making of audit report: the liabilities and breach of professional duties

Forgery is a mechanism to commit fraud and involves the modification of original documents without valid authorization. This includes the process of making an audit report by the auditors. This paper will examine the liability of the auditor if he/she fails to identify the existence of forgery and f...

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Bibliographic Details
Main Authors: Abd Hadi, KA (Author), Dhiyauddin, MH (Author), Ismail, Z (Author), Paino, H (Author)
Format: Article
Language:English
Online Access:View Fulltext in Publisher