Abstract:
In fraud-related financial scandals, the responsibility of the external auditor is the first to be questioned. How is it possible that the external auditor did not notice the fraud? How did he analyzed and certified fraudulent accounts? It is true that the external auditor has his responsibilities, but his function also has its limits.
Based on this observation, the objective of this thesis is to answer the following question: What are the limitations and capabilities of the external auditor's contribution in detecting financial reporting fraud?
To this end, this research will be divided into two parts: a literary part will be established in order to have a better knowledge of certain theoretical aspects and to deepen specific topics leading to the development of the problematic. The second part will focus on an empirical study based on the answers given to questionnaires sent to several external auditors.
