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Some auditors claim that increased exposure under Section 404 of

Question : Some auditors claim that increased exposure under Section 404 of : 4706

Some auditors claim that increased exposure under Section 404 of the SOX creates a litigation environment that is unfairly risky for auditors. Do you think that the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner should expose auditors to litigation? Why or why not? What can auditors do to ensure they do not violate any ethical guidelines and conduct audits in a professional manner?

 

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