The research aims to study and analysis the importance of CPA compliance of auditing standards related to his responsibility of illegal acts as general and specifically illegal acts in taxes, and the effect of that responsibility on auditing planning and audit report.The research has concentrated on SAS No.82 and SAS No.99 and ISA No.240 and Egyptian auditing standards No. 240.The research concluded that Egyptian law No. 91 for 2005 of income taxes obligated CPA by detecting fraud.
Osman, N. A. I. (2017). Professional Dimensional of Auditor’s Liability in Detecting Fraud in Egyptian Law of Income Taxes - an Analytical Study. Journal of Alexandria University for Administrative Sciences, 54(1), 97-116. doi: 10.21608/acj.2017.44608
MLA
Nada Ahmed Ibrahim Osman. "Professional Dimensional of Auditor’s Liability in Detecting Fraud in Egyptian Law of Income Taxes - an Analytical Study", Journal of Alexandria University for Administrative Sciences, 54, 1, 2017, 97-116. doi: 10.21608/acj.2017.44608
HARVARD
Osman, N. A. I. (2017). 'Professional Dimensional of Auditor’s Liability in Detecting Fraud in Egyptian Law of Income Taxes - an Analytical Study', Journal of Alexandria University for Administrative Sciences, 54(1), pp. 97-116. doi: 10.21608/acj.2017.44608
VANCOUVER
Osman, N. A. I. Professional Dimensional of Auditor’s Liability in Detecting Fraud in Egyptian Law of Income Taxes - an Analytical Study. Journal of Alexandria University for Administrative Sciences, 2017; 54(1): 97-116. doi: 10.21608/acj.2017.44608
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