Outline the ways in which an auditor may be held criminally liable in the course of his audit duties

Auditing and Assurance Revision Questions and Answers

If he destroys any document, vouchers books e.t.c with a view to deceive any person.
• If he makes a false statement either in the Balance sheet, or any document. Vouchers or document with the view of deceiving another party.
• Where the auditor colludes with management to embezzle the client company money.

Leave a Reply

Your email address will not be published. Required fields are marked *