Article 7 of the series talks about the errors, fraud and responsibilities of the Independent Audit and preparers of financial information. As the text explains, preparing financial statements is not the auditor’s task, nor is his role to implement the audited company’s internal controls, compliance systems and areas, anti-fraud and anti-corruption programs. “The fact is that the Independent Audit, in its duties, defines and executes audit procedures, supported by standards that allow it to express or not express an opinion on financial reports based on evidence obtained in the course of the work.”

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