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oa Meditari : Research Journal of the School of Accounting Sciences - Corruption and fraud : any lessons for the auditor?

Volume 14, Issue 1
  • ISSN : 1022-2529

 

Abstract

The was instituted to curb corrupt activities. It imposes a duty on people in positions of authority to report corrupt or suspected corrupt activities and related activities. However, auditors are not listed in this Act as persons in a position of authority.


This article discusses whether, despite the fact that the does not place such a reporting duty on an auditor, auditors nevertheless have a duty in terms of other legislation to report any unlawful activities that they uncover in the course of their work, or which they suspect to have been committed. The article also examines whether auditors are required to consider the risk of corruption.

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/content/meditari/14/1/EJC72511
2006-01-01
2016-12-09

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