Question: Auditors should take a more combative position and start with presumptive doubt and a more sceptical frame of mind, even though past experience of the
Auditors should take a more combative position and start with presumptive doubt and a more sceptical frame of mind, even though past experience of the FD and client staff has never revealed any cause for suspicion. Discuss the extent to which the requirement to adopt a different approach will increase the auditor’s responsibility for detecting fraud.
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