Document Type

Conference Proceeding

Publication Title

Procedia - Social and Behavioral Sciences

Publisher

Elsevier

School

School of Business and Law

RAS ID

22377

Comments

Originally published as: 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. Original publication available here

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.

Additional Information

This paper was presented at the International Conference on Corporate Governance and Strategic management (ICGSM) 2014.

DOI

10.1016/j.sbspro.2014.06.017

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.

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