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please anyone can tell me when the member of the audit firm may disclose voluntary or have to disclose obligatory in the content of confidentiality
Obligatory: if the law in his/her country states that disclosure must be made. Eg in the UK, ACCA members/students have to disclose any suspicions about money laundering activities to the authorities.
Voluntary: eg to defend yourself in a law case. Sya your client accuses you of negligence, then to defent yourself you can make disclosures in court about your audit work.
Also, OK to disclose with client’s permission.
Just to add
Obligatory – financial/industry regulations may demand disclosure.
Law will also require disclosure if Drug trafficking, terrorism etcVoluntary – Can also disclose if the audior suspects fraud by those charged with corportae governance. Environmental issues or any other activities which the auditor believes the public should know about. Note the auditor should be very careful before shooting his mouth off.
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