Page 14 - Patisserie Valerie Teaching Note
P. 14

Case Issues



               Case issues range from questioning the role and

               responsibilities of management, auditors, accountants to

               inevitability of fraud





               Issue 1



               Whose responsibility is it to detect fraud?

               Is it the auditors who audit the accounts or management


               who have responsibility for running the company?





               Issue 2



               To what extent is auditing an oligopolistic based industry

               where the big six firms overlap in their activities?





               Issue 3


               Corporate Governance and the internal audit
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