Câu 61: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Patrick is conducting an external audit of a company in a jurisdiction that is subject to International Standards on Auditing (ISAs). While undertaking his audit procedures, he discovers evidence that senior management has been fraudulently manipulating the financial statements. Which of the following is Patrick’s BEST response to these findings?

1. A. Patrick should not disclose his findings to any other parties due to client confidentiality
2. B. Patrick should confront management with his audit findings and try to get a confession
3. C. Patrick should immediately report his findings to local law enforcement authorities
4. D. Patrick should report his findings to those charged with governance of the organization — đáp án hiện tại