AUDITOR'S RESPONSIBILITIES IN REVIEWING FRAUD AND ERRORS

Аннотация

The article is devoted to current issues, the auditor's responsibility when considering fraud and errors related to the organization and the industry. The auditor should get an idea of the subject's compliance with these regulations. Particular attention should be paid tolaws and regulations that may affect theorganization's activities. Key words:risk assessment, ethical standards, compliance with legal requirements, economic entity, auditor's responsibility, internal standards, controls, inherent risk.