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As per the standard audit engagement letter signed between external financial statement auditor and client/ auditee, auditor's primary role is to detect fraud.
Ans: No, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and with management. An auditor conducting an audit in accordance with ISAs obtains reasonable assurance that the financial statements taken as a whole are free from material misstatement.
postage stamps 220 currency and coins 1156.60 how much petty cash fund shall be shown as part of cash balance
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phases of operational auditing report sample or template of companies operational audit report
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