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 ...
|Year of Publication:||
|Contributors:||Montgomery, Daniel D.; Beasley, Mark S.; Menelaides, Susan L.; Palmrose, Zoe-Vonna|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
|More options (other):|
|Description not available.|
Saved in bookmark lists
Similar items by author
GOOD WRITING COUNTS
By: May, Claire B. Published: (1993)
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.
By: Menelaides, Susan L. Published: (2003)
Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?*
By: Kinney, William R. Published: (2004)