Wrestling With the New Fraud Standard - Much has been written about SAS 82. How do you actually apply it?

THE CPA AS FRAUD-BUSTER - SAS no. 82--the first auditing statement to call a fraud a fraud--is now in effect. What are your responsibilities for fraud detection, documentation and reporting? What skills do you need? The time to educate yourself is now. Case study: Misappropriation of assets.

Barnett, Andrew H., (1998)

Changing the Way Auditors Detect Fraud - Strict performance guidelines are proposed for reasonable assurance that statements are not materially misstated due to fraud.

Read, William J., (1996)

Regional districts in British Columbia

Brown, James E., (1968)