An Examination of the Relationship between Individual Fraud Impressions Formed during Fraud Brainstorming and Subsequent Auditor Judgments and Decisions
One of the outcomes of fraud brainstorming as outlined in PCAOB AS 2110 Identifying and Assessing Risks of Material Misstatement is that auditors should continually be on alert for information or conditions which indicate the presence of fraud in the financial statements. However, the extent to whic...
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| Format: | Others |
| Language: | English English |
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Florida State University
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| Online Access: | http://purl.flvc.org/fsu/fd/FSU_2017SP_McAllister_fsu_0071E_13693 |