Auditors should mark the evidence,identifying the location,condition,date,time,and circumstances as soon as it appears to be a signal of fraud.

Question

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Marking the evidence with as much detail as possible is important in the investigation of fraud. The location, condition, date, time and circumstances can assist in building a case and identifying the perpetrators of the fraud. It is vital that auditors act as soon as possible when they detect signs of fraud to ensure that evidence is not lost or contaminated.

Auditors Should Mark the Evidence,identifying the Location,condition,date,time,and Circumstances as Soon