Question: Some criticize the accounting profession for using expressions in the audit report that seem to build in deniability should the client commit a fraudulent act.

Some criticize the accounting profession for using expressions in the audit report that seem to build in deniability should the client commit a fraudulent act. What expressions enable the CPA to build a defense should the audit wind up in the courtroom? How does your analysis relate to the opening statement in the chapter by Abe Briloff?

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