ARTICLES - Auditing - A DECLARATION OF INDEPENDENCE - The SEC and the AICPA have established the Independence Standards Board, a private-sector body, to address today's auditor independence issues. How will its activities affect the relationships CPAs have with their publicly held clients?
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 187.1999, 5, p. 31-34
Auditing - A PRIMER FOR BRAINSTORMING FRAUD RISKS - Auditors must incorporate "think tank" sessions to consider fraud risks in the planning stages of their audits and are encouraged to hold them periodically throughout the process. They can use several techniques to ensure a successful outcome.
Beasley, Mark S., (2003)
Williams, Paul F., (2006)
Jenkins, J.Gregory, (2003)
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