Financial Reporting - AUDITORS' NEW PROCEDURES FOR DETECTING FRAUD - The ASB issued an exposure draft designed to expand audit procedures to address financial statement fraud. The ED does not change the auditor's existing responsibility to detect fraud in a financial statement audit, but introduces new concepts, requirements and guidance to help him or her meet that responsibility. Practitioners ...
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|Authors:||Montgomery, Daniel D. ; Beasley, Mark S. ; Menelaides, Susan L. ; Palmrose, Zoe-Vonna|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 5, p. 63-68
Auditing - THE AUDITOR'S APPROACH TO FAIR VALUE - The auditing standards board issued guidance on auditing GAAP fair value estimates entities report in their financial statements and the role of external valuation specialists in developing those estimates.
Menelaides, Susan L., (2003)
May, Claire B., (1993)
Palmrose, Zoe-Vonna, (1986)
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