Question: 1 / Does the audit process and the auditor ( CPA ) have a legal responsibility to uncover the fraud? 2 / If the CPA

1/ Does the audit process and the auditor (CPA) have a legal responsibility to uncover the fraud?
2/ If the CPA uncovers fraud, who should they report that fraud to?
3/ What if it is management that is committing the fraud, what should the CPA do?

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