S. (2015), The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the United Arab Emirates (UAE). International Journal of Auditing, 19: 117-130.Halbouni, S. S. 2015. The role of auditors in preventing, detecting, and reporting fraud: the case of the United ...
International Journal of Business Administration 3: 1.Zhou, Y. 2012. The role of external auditors in detecting and reporting corporate fraud in public listed companies in China. International Journal of Business Administration 3 (1): 2-15....
The standard also addresses the detection and subsequent investigation of fraud. Finally, the internal auditor's responsibilit... JL Colbert,CW Alderman 被引量: 6发表: 1998年 Detection of Fraudulent Financial Reporting. :Discusses the responsibility of internal auditors in detecting fraudulent ...
82, Consideration of Fraud in a Financial Statement Audit,... DK Mcconnell,GY Banks - 《Cpa Journal》 被引量: 5发表: 1997年 The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit This study aims to investigate how the ...
The Sarbanes-Oxley Act of 2002 and its implementation are the latest steps in seeking to enhance the role of auditors in detecting and helping prevent financial fraud. There are lessons to be learned from a review of the past eight decades—lessons that can help identify potential future risks...
One of the prominent differences from the west is the direct role the government plays in detecting and dealing with accounting fraud. We focus on the relation between auditor size and the incidence and consequences of financial statement fraud in China, an environment where auditors face negligible...
PwC Report on MCX Doubts Statutory Auditors' Role ; "The Onus of Detecting Fraud Lies with Internal Auditors, Company Board, Audit Committee and External Auditors," Says Y.H. Malegam, a Former President of the ICAI. "It Is Wrong to Put the Entire Onus on an External Auditor," He Says...
Hence the current study aims at helping external auditors properly assess and respond to the risk of financial reporting fraud in an effort to increase the likelihood of detecting it. In order to achieve this, the current study sought to explore the significance of various fraud factors in ...
aComputer fraud auditors can play a role in two ways: first directly identified in the audit computer fraud 2 is to examine and assess the internal control weaknesses in the system to draw the audited units to improve the internal control system by improving the internal control system to ...
1. Which of the following correctly describes the auditors' responsibilities in accordance with ISA 240 The auditor's responsibilities relating to fraud in an audit of financial statements? A.The auditor is responsible for the prevention and detection of fraud and...