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Professional responsibilities
You are required to write an essay, in which you consider the extent to which an auditor should be responsible for detecting fraud and other irregularities when auditing the financial statements of limited liability companies. Your essay should:
Required:
• Briefly outline the extent to which an auditor is responsible for detecting irregularities and fraud (as expressed in the auditing guidelines)
• Consider the extent to which it would be reasonable to extend the auditor's responsibilities beyond that and the practical problems of extending auditor's responsibilities.
• Reach a conclusion on and provide a definition of the extent to which you consider it reasonable for an auditor to be responsible for detecting irregularities and fraud.
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