Auditors' fraud responsibilities.
| Position | PCAOB News |
The Public Company Accounting Oversight Board has issued a report that discusses auditors' implementation of PCAOB interim standards regarding the auditor's responsibility with respect to fraud.
The report addresses several topics, including:
* Auditor's overall approach to financial fraud detection;
* Required brainstorming sessions and fraud-related inquiries;
* Auditor's response to fraud risk factors;
* Financial statement misstatements; and
...
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