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"Why Ask ?" You Ask
Oleh:
Wells, Joseph T.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 192 no. 3 (Sep. 2001)
,
page 88-93.
Topik:
auditor
;
ask
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.13
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Financial statement frauds, the bane of the auditing profession, come in different forms. But, from studying hundreds of fraud cases, we can learn a great deal that can help CPA s in detecting these illegal acts. A vital part of discovering fraud concerns the auditor’s ability to ask questions and the implications of not asking them. Since most auditors have had no formal interview training, this article focuses on the basics : how to approach the fraud issue with your client and the types of questions to ask.
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