Auditing fraud risk during a pandemic
Professional Insights

A refresher on fraud and the responsibility for its detection

Dave Arman CPA Senior Manager – Audit Quality
Oct 01, 2023 · 1 min read

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The opportunities, incentives, and rationalizations to commit fraud abound. Recall what the practitioner’s responsibilities are.

Fraud is a serious concern that can have devastating consequences. With uncertainty about the economy — be it a recession, a soft landing, or something else — there may be no better time than now to have a quick refresher on the practitioner's responsibilities relating to fraud in an assurance engagement.

Remember, there is no substitute for the AICPA Professional Standards, and this discussion

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