论文代写：审计师的作用
审计人员的责任是发现财务报表中的任何错误，无法识别欺诈活动，每。审计人员要合理保证财务报表没有错误或错误，也许是错误的或由于欺诈。有两种类型的欺诈行为；在财务报告和侵占资产舞弊。在财务报表审计中，审计人员是按照实体程序进行的，在财务报表中的每一个要素分析，如银行结余、资产、哪里是他们、有发票、他们的存在和合理恰当的资产负债表。这些实质性的程序确定风险的领域（简）。
在萨蒂扬的情况下，审计人员应把银行账户显示独立和员工人数。资产和负债的独立识别，以证明资产的持续增加和负债的减少，因为连续的正数本身是一个令人担忧的迹象。PWI是审计的公司在过去的10年里，这不能使他们无法效仿的职业怀疑态度，因为不管你被审计的公司有多长，审核员不想仅仅依靠公司提供的信息。舞弊识别确定因素的欺诈；它可能对员工挪用资产的压力。他们应该通知管理层的欺诈活动，并在管理不采取任何行动的情况下，他们应该在他们的报告中提到的欺诈行为。它是审计人员的责任，遵循伦理基本原则如客观性、完整性、独立性的代码，能力和保密（Tommie）。
论文代写：审计师的作用
Auditors’ responsibility is to detect any misstatement in the financial statements, not to identify the fraudulent activities as per. Auditor has to make reasonable assurance that the financial statements are free from error or misstatement, that maybe by mistake or as a result of fraud. There are two types of frauds; Fraud in financial reporting and misappropriation of assets. In audit of financial statements, auditors are suppose to follow the substantive procedures, in which each and every element of the financial statement is analyzed, like bank balances, assets, where are they, there invoices, their existence and reasonable appropriateness in the balance sheet. These substantive procedures identify the areas of risks (Jane).
In Satyam’s case, auditors should have looked independently for the bank accounts shown and the number of employees. Independent identification of assets and liabilities should be done in order to justify the continuous increase in the assets and decrease in liabilities, as continuous positive numbers is itself an alarming sign. PWI was auditing Satyam for the last 10 years, this must not have made them unable to follow the professional skepticism attitude, as no matter for how long you have been auditing the company, auditor is not suppose to rely only on the information provided by the company. Identification of fraud identifies the fraud contributing factors; it may be the pressure on the employees to misappropriate assets. They should inform the management about the fraudulent activities, and in the case where management does not take any action, they are supposed to mention the fraud in their report. It is the responsibility of auditors to follow Code of Ethics and fundamental principles like objectivity, integrity, independence, competence and confidentiality (Tommie).