Detail Auditors' New Procedures for Detecting Fraud   Oleh:  Beasley, Mark S. ; Palmrose, Zoe-Vonna ; Menelaides, Susan L. ; Montgomery, Daniel D. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 5 (May 2002), page 63-68. Topik: auditor; auditors'; procedures; detecting fraud Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel We face a crisis of confidence in our financial reporting system. An increasing number of restatements and fraud allegations, often in conjunction with large business failures, contributes to concerns about the quality of financial statements. Thus, preventing and detecting material financial statement fraud are a focus for investors, regulators, management and auditors. The AICPA auditing standards board (ASB) took a significant step toward addressing this problem by issuing an exposure draft of a proposed Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit, which would supersede SAS no. 82. The ED does not change any of the auditor’s current responsibilities for fraud in a financial statement audit. However, it introduces new concepts, requirements and guidance to assist auditors in meeting those responsibilities. In applying the proposed guidance, auditors would plan and perform every audit with a questioning mind, recognizing the possibility that a material misstatement due to fraud could be present, regardless of past experience with the entity or prior beliefs about management’s honesty and integrity. Auditors would continue to be responsible for planning and performing the audit to obtain reasonable assurance that financial statements are free of material misstatements due to fraud - whether arising from fraudulent financial reporting or asset misappropriation. This article discusses some of the more significant changes from SAS no. 82 and the potential effects on audits so that practitioners may express their opinions on these proposals to the ASB before the end of the ED’s comment period on May 31, 2002. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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