An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.
Description:
In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting f…
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Date:
May 2006
Creator:
Hayes, Thomas Patrick
Partner:
UNT Libraries