Outline the ways in which an auditor may be held criminally liable in the course of his audit duties

If he destroys any document, vouchers books e.t.c with a view to deceive any person.
• If he makes a false statement either in the Balance sheet, or any document. Vouchers or document with the view of deceiving another party.
• Where the auditor colludes with management to embezzle the client company money.

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