Detail Management is Responsible, Too   Oleh:  Thomas, Arleen R. ; Gibson, Kim M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 195 no. 4 (2003) Topik: MANAGEMENT; management; repsonsible Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The audit standard issued by the AICPA auditing standards board (ASB) in October 2002 - SAS no. 99, Consideration of Fraud in a Financial Statement Audit - does something no audit standard has ever done. It contains a document titled Management Antifraud Programs and Controls : Guidance to Help Prevent, Deter, and Detect Fraud, which challenges corporate management to be equal partners with auditors in creating an environment that neither condones, nor is conducive to, the existence of illegal activities. “Both SAS no. 99 and the document are important first steps toward regaining public trust in the integrity of U. S. corporations,” says Dennis Chookaszian, CPA, former chairman and CEO of CNA Insurance and a member of both the antifraud detection subgroup and the panel on audit effectiveness which provided the foundation for the SAS. "The standard, which is the cornerstone of the AICPA’s new antifraud and corporate responsibility program, does a good job of telling CPA s what they should be doing during an audit. But what about management’s role ? Just as the auditor should be on heightened alert, so too should corporate executives.” Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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