Detail A Prespective on Audit Malpractice Claims   Oleh:  Anderson, Sherry ; Wolfe, Joseph Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 3 (Sep. 2002), page 59-67. Topik: malpractice; perspective; audit; malpractice claims Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Despite the high - profile lawsuits filed against auditors for revenue manipulation by company management, data on audit malpractice claims for the 22,000 CPA firms insured with Continental Casualty Co. (CNA), underwriters of the AICPA professional liability insurance program, show only 5 % of all audit claims involved this type of financial statement fraud. An examination of CNA’s overall audit claims data provides CPA s with some insight into what prompts most audit claims and what steps accounting firms can take to protect themselves against liability. While tax practice generated almost 60 % of AICPA program claims, audit claims - which occurred far less frequently - tended to be “severe” (high cost). And, although claims from public company audits generally were costly, they made up only 2 % of all program claims ; those from audits of nonpublic entities accounted for 14 %. This article focuses on audit claims involving non public entities. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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