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considering AS 2401 AS 2401: Consideration of Fraud in a Financial Statement Audit | PCAOB (pcaobus.org), Do you think the standard is sufficient as it

considering AS 2401 AS 2401: Consideration of Fraud in a Financial Statement Audit | PCAOB (pcaobus.org), Do you think the standard is sufficient as it relates to the auditors responsibilities? What are reasons to burden the auditor with more responsibilities in regard to fraud detection?What are reasons to limit the auditors responsibilities?

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