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When an Auditor finds misstatements in entities financial statements which may be the result of fraudulent act, what should be the role of an auditor

When an Auditor finds misstatements in entities financial statements which may be the result of fraudulent act, what should be the role of an auditor under that situation?

Plagiarism IS NOT ALLOWED, USE YOUR WORDS DONT COPY AND PASTE. *(Pleas make it as a text not handwriting) if there any reference add it

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