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| Author: | Fraser, I. A. M. Lin, K. Z. |
| Title: | Auditors' perceptions of responsibilities to detect and report client illegal acts in Canada and the UK: a comparative experiment |
| Journal: | International Journal of Auditing
2004 : JUL, VOL. 8:2, p. 165-184 |
| Index terms: | Auditors Auditing standards Canada United Kingdom |
| Freeterms: | Illegal acts |
| Language: | eng |
| Abstract: | The paper investigates the theme of the role and influence of auditing standards on auditing practice by means of a comparative case study focused on two different standard setting regimes. The Canadian and UK standards concerned with the detection and reporting of client illegal acts are considered. |
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