"Auditors and Fraud Responsibilities" is a comprehensive guide that addresses fraud assessment techniques in the USA and their international counterparts. The author, Bryant Akonjang, conducts a comparative analysis of the standards SAS No. 99 and ISA 240 to highlight the similarities and differences between the two auditing regimes. A central theme of the book is the examination of the audit expectation gap and whether existing standards have contributed to reducing this gap. The findings of this research provide valuable insights for professionals engaged in cross-border business activities and support the idea of a universal system that ensures the quality of audits regardless of the policies used. The book is an essential resource for anyone dealing with auditors' responsibilities in the context of fraud.