When auditing, auditors may come across cases of errors, fraud, and/or illegal acts.
Should auditors treat errors, frauds, and illegal acts in different ways when each is encountered? Why or why not?
How can auditors detect an error, a fraud, or an illegal act?
Does each require a different scope of work to be performed by the auditor when carrying out the attestation function? Why or why not?
How does each of these acts impact the auditor’s scope of work?


