Detail The Auditor and Fraud   Oleh:  Mancino, Jane Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 4 (Oct. 1997), page 32-37. Topik: auditor; auditor; fraud Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The most highly publicized statement on auditing standards in years rolled off the presses in early February. SAS no. 82, Consideration of Fraud in a Financial Statement Audit, provides expanded operational guidance on the auditors consideration of material fraud in conducting a financial statement audit. The new SAS, which supersedes SAS no. 53, The Auditors Responsibility to Detect and Report Errors and Irregularities, is effective for audits of financial statements for periods ending on or after December 15, 1997. This article explains why the American Institute of CPA s issued the new standard and how it will change what auditors do. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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