haku: @indexterm RESPONSIBILITY ACCOUNTING / yhteensä: 18
viite: 8 / 18
| Tekijä: | Neebes, D.L. Guy, D.M. Whittington, O.R. |
| Otsikko: | Illegal acts: what are the auditor's responsibilities? |
| Lehti: | Journal of Accountancy
1991 : JAN, p.82-93 |
| Asiasana: | ACCOUNTING RESPONSIBILITY ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The auditor's responsibility for detecting and disclosing violations of law encountered during an audit is outlined in SAS no. 54, Illegal Acts by Clients. The auditor has to be aware of these laws. If he discovers an illegal act, the auditor should inform the entity's audit commettee of the illegal acts. He should withdraw from the engagement if the client refuses to accept his modified report. |
SCIMA