Detail Let Them Know Someone's Watching   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 5 (May 2002), page 106-111. Topik: TV watching; watching Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The recent failure of Enron - even though fraud charges have yet to be proven - has renewed the hue and cry from Congress, regulators and the investing public : Why can’t auditors catch these problems ? The answers run the gamut : Auditors lack independence from their clients, the audit process is not designed primarily to detect fraud, the number of audit failures is minuscule compared with the number of audits, it is not possible - because of collusion - to detect all material frauds. While these explanations may be perfectly valid, the public isn’t buying them. In a 1998 study, Bonner, Palmrose and Young determined that after a failed audit plaintiffs were more likely to sue auditors who didn’t detect questionable transactions. And McEnroe and Martens’ 2001 study found that only 41 % of auditors - vs. 71 % of investors -said auditors should serve as "public watchdogs.” The message seems clear : The public wants independent auditors to detect and deter fraud. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved