Features - Management Fraud Risk Factors: Ratings By Forensic Experts - SAS 82, Consideration of Fraud in a Financial Statement Audit, identifies 25 risk factors that auditors should consider when assessing the risk of management fraud in a financial statement audit. It does not, however, offer any guidance on how much weight to assign to each factor. The authors surveyed fraud experts in order to ...
| Year of publication: |
2001
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| Authors: | Apostolou, Barbara ; Hassell, John M. ; Webber, Sally A. |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 10, p. 48-53
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