in reporting under government auditing standards an auditor most likely would be req 602470
In reporting under Government Auditing Standards, an auditor most likely would be required to report a falsification of accounting records directly to a federal inspector general when the falsification is
- Discovered after the auditor’s report has been made available to the federal inspector general and to the public.
- Reported by the auditor to the audit committee as a significant deficiency in internal control.
- Voluntarily disclosed to the auditor by low-level personnel as a result of the auditor’s inquiries.
- Communicated by the auditor to the auditee and the auditee fails to make a required report of the matter.