astandards issued by the professional accounting bodies confirmed this [translate] aThe responsibility of the external auditor to detect, investigate and [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典语翻译 希腊语...
“The Impact of SAS no. 82 on Perceptions of External Auditor Responsibility for Fraud Detection.” International Journal of Auditing 2 (2): 167–182.DeZoort, F. T., and T. A. Lee. 1998. The impact of SAS No. 82 on perceptions of external auditor responsibility for fraud detection. ...
The respondents, external auditors, evaluated how often they encounter circumstances indicating the possibility of fraud. In accordance with the conducted research the most common technique used to fraudulent financial reporting involved overstatement of assets. 展开 关键词: fraud fraudulent financial ...
This study aimed to show the extent and clarity of responsibility of the external auditor for detecting fraud in financial statements under the versions of the professional and the statement of the adequacy of audit procedures contained ... SHM Ahmed - 《International Journal of Research in Commerce...
Auditors will enter a much expanded arena of procedures to detect fraud as they implement SAS no. 99. The new standard aims to have the auditor’s consideration of fraud seamlessly blended into the audit process and continually updated until the audit’s
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. 分享到: 答案解析: (a) Examples of matters the external auditor should consider in determining whether a deficiency in internal controls is significant include:–The ...
82, Consideration of Fraud in a Financial Statement Audit, the external auditor's responsibility for financial statement fraud has received much attention. Though not as publicized, a professional standard on fraud for internal auditors also exists. Statement on Internal Auditing Standards (SIAS) 3, ...
What is the primary responsibility of the external auditor A.To verify all the financial transactions and supporting documentation of the client.B.To ensure the client"s financial statements are reasonably accurate and free from bias.C.To report all financial irregularities to the client"s shareholde...
current pipelineofprojects,this remains UBO management'sresponsibilityatthis stage, and the External Auditor [...] unesdoc.unesco.org unesdoc.unesco.org 至于现有的后备项目库,现阶段这依然是由办事处管理层负责,而且它们一旦投入实施,外聘审计员将能评估它们。
The principles of independence and objectivity are equally important to both the role of the internal auditor and the more commonly understood role of the external auditor in their audit of an organisation’s financial statements. Independence