文章基本信息

标题：Forgery in the Making of Audit Report: The Liabilities and Breach of Professional Duties
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作者：Khairul Anuar Abd Hadi ; Khairul Anuar Abd Hadi ; Halil Paino 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：110-115
DOI：10.1016/j.sbspro.2014.06.017
语种：English
出版社：Elsevier
摘要：AbstractForgery 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 fails to exercise due diligence in the making of audit report.
关键词：Forgery;Professional Duties;Audit Report