Detail The CPA as Fraud-Buster   Oleh:  Brown, James E. ; Barnett, Andrew H. ; Fleming, Robert ; Read, William J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 185 no. 5 (1998), page 69-74. Topik: cpa; CPA; fraud - buster Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The fraud auditing standard hit the financial community in April 1997 with more fanfare than any of its 81 predecessors. Designed to give the auditor guidance in detecting material misstatements caused by fraud, SAS no. 82 also clarifies the auditor's responsibilities. It affects audits of multinational manufacturers in New York and car dealerships in Montana. And its effective date - audits of financial statements for periods ending on or after December 15, 1997 - means you have to know how to apply it now. An earlier article, "The Auditor and Fraud" (JofA, Apr. 97, page 32), discussed the standard's major provisions. However, the auditor continues to need practical implementation guidance. Note the case study (pages 72 - 73) illustrates how the auditor may comply with the steps shown in the flowchart (page 71) in the audit of a small business. It should help clarify how practitioners might consider the presence of risk factors, assess the risk of material misstatement due to fraud, develop a response, document the performance of their assessment and meet their communication responsibilities. The fraud SAS is upon us ; it's time to know it and time to use it. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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