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johndoris johndoris
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A year ago
Fraud occurs when

▸ a misstatement is made and there is both knowledge of its falsity and the intent to deceive.

▸ a misstatement is made and there is knowledge of its falsity but no intent to deceive.

▸ the auditor lacks even slight care in the performance in performing the audit.

▸ the auditor has an absence of reasonable care in the performance of the audit.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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moon21cmoon21c
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A year ago
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