Procedia - Social and Behavioral Sciences
School of Business and Law
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.
This paper was presented at the International Conference on Corporate Governance and Strategic management (ICGSM) 2014.
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