This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Illegal Acts: The External Auditor’s Responsibilities

Published on: Jul 31, 2021

This publication highlights the external auditor’s responsibilities with respect to illegal acts under PCAOB auditing standards and how the auditor’s responsibility to identify and detect a material financial statement misstatement due to fraud differs from the auditor’s responsibilities related to illegal acts.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.