[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30026":3,"doc-seo-30026":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30026,1099514067438,"River Wang","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",8,"Research & Report","Fraud, Laws and Regulations and Audit Documentation Lecture Notes","Fraud, error, and irregularity are analyzed through the lens of auditing and corporate governance. Fraud is defined as intentional deception for unjust gain, enabled by weak internal controls, driven by motive, and often involving collusion; error is unintentional misstatement in the financial statements, while irregularity arises when management fails to rectify errors and may threaten management integrity and audit opinion when material. The document compares management responsibilities for prevention and compliance with the auditor’s professional skepticism, risk-focused planning, limited assurance model, and required actions for detected non-compliance. It also explains how audit documentation supports evidence, engagement partner assurance, and legal protection.","cbCaijBrrVLz5IgB","https://ap.wps.com/l/cbCaijBrrVLz5IgB","docx",22362,1,1778285296,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","fraud-laws-and-regulations-and-audit-documentation-lecture-notes","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/fraud-laws-and-regulations-and-audit-documentation-lecture-notes/30026",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]