Business Report; How can auditors identify or recognize any flaws, mistakes or deliberate misrepresentation of financial information or nominal figures that are not legally acceptable for tax avoidance?

This report is to be in a business format as distinct from essay format. The short business report format outlined in the textbook may be used (Dwyer 2009, p.512),
The assumed audience for the report is the senior executive team of a large Australian organisation comprised of the Chief Executive Officer, Group Operating Officer, Executive Officer “ Australia, Executive Officer “ Europe, and Executive Officer “ Asia Pacific. Your role is as the Chief Financial Officer

This my question for business report ( How can auditors identify or recognize any flaws, mistakes or deliberate misrepresentation of financial information or nominal figures that are not legally acceptable for tax avoidance? )

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