Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author:
- Provides specific and practical guidance to help auditors conduct higher quality audits
- Offers guidance to financial executives on ways to evaluate their independent audits
- Describes the steps that accounting firms must take to implement these much-needed changes
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