000			00871nam a22001457a 4500
999			_c85025 _d85025
005			20230419100635.0
008			230419b ||||| |||| 00| 0 eng d
041			_aeng
100	1		_aKhanna, Samiha _eauthor
245			_aProtecting against claims of failure to detect theft
264		1	_c2018
520			_aThe article reports on the misperception that a certified public accountant's (CPA's) duties include finding evidence of theft or fraud in company records, regardless of the type of service the CPA firm is engaged to deliver in the U.S. It is said that this misperception is a major concern for CPAs who could face professional liability risks. CPA Sarah Beckett says that most accounting firm services don't have any responsibility related to fraud detection.
773			_tJournal of Accountancy _aVol. 232 Issue July(2018), pages 16 - 17
942			_2ddc _cART