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 ...

GOOD WRITING COUNTS

May, Claire B., (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.

Menelaides, Susan L., (2003)

Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal

Palmrose, Zoe-Vonna, (2006)