أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Misappropriation of asset by deliberately of any key personal.
External auditors not absolute responsiblity,however he can advise control measures and assert methods for prevention and detection of fraud
fraud is any activity that relies on deception in order to achieve a gain
the external auditors play as gatekeeper therefore must be identification of risks of material misstatement due to fraud
