Essay: Activity of a Certified Public Accountant

Sample Essay

There are several variables in this research that should be defined. Auditing in this concept means the main activity of a Certified Public Accountant (CPA), and entails a separate examination of accounting statements, the interior control system, and other proof to support the expression of an impartial expert opinion concerning the financial statements reliability. Financial statement according to this paper will be defined as the mean through which accountants pass information to users. The financial statements can either be unaudited or audited, depending on what is needed from the corporation, and entails the balance sheet, the income or profit and loss statement, the statement of cash flows, subsidiary notes, and detailed schedules, when necessary (MorBarak, 2005).

The word fraud will be used to mean the dishonesty intentionally practiced to protected unlawful or unfair gain. It is also considered the deliberate misrepresentation of a material present fact made by an individual to another when in fact he or she is fully aware that the claim is wrong. According to Albrecht (2001), financial statement fraud is regarded as a deliberate attempt by individuals or organizations to mislead or trick users of in print financial statements, particularly creditors and investors, by arranging and propagating material of misstated financial statements.

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