This study uses audit file data to analyze the association between the auditors' preliminary assessments of going-concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above risks and the auditor's assessment of the risk...

We experimentally examine the effects of trait professional skepticism on fraud brainstorming performance. We find that groups with a minority, but not a majority, of high trait skeptics develop more fraud ideas than control groups with no high trait skeptics. Mediation analyses indicate that...

PART ONE -- The Contemporary Auditing Environment -- 1. Auditing and Assurance Services -- 2. Professional Standards -- PART TWO -- The Financial Statement Audit -- 3. Engagement Planning -- 4. Management Fraud and Audit Risk -- 5. Risk Assessment: Internal Control Evaluation -- 6. Employee...