Abstract
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 fails to exercise due diligence in the making of audit report.
Document Type
Conference Proceeding
School
School of Business and Law
RAS ID
22377
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.
Additional Information
This paper was presented at the International Conference on Corporate Governance and Strategic management (ICGSM) 2014.
Publisher
Elsevier
Comments
Hadi, K. A. A., Paino, H., Ismail, Z., & Dhiyauddin, M. H. (2014). Forgery in the making of audit report: The liabilities and breach of professional duties. Procedia-Social and Behavioral Sciences, 145, 110-115. Available here