have been made to clarify management and auditor responsibility for fraud detection, there still remains an ... The primary factor that distinguishes fraud from error is whether the underlying action is intentional or unintentional. ... the management representation letter.2 1 SAS No. ... Fraud Examiners (ACFEl The deliberate misrepresentation of the financial condition of an enterprise accomplished throughanbsp;...
|Title||:||Journal of Forensic Accounting|