If an auditor suspects a client of involvement in money laundering, but is uncertain of the facts,

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If an auditor suspects a client of involvement in money laundering, but is uncertain of the facts, should he or she approach the client, even at a senior level, and risk being accused of 'tipping off' the client under the Criminal Justice Act 1993, or should the auditor go direct to the National Criminal Intelligence Service and make a report, even if he or she is not sure of the facts?

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Current Issues In Auditing

ISBN: 9781853963650

3rd Edition

Authors: Michael J Sherer, W Stuart Turley

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