Auditor's responsibilities for detection of fraud.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on September 1, 1998. The length of the article is 2274 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Auditors should be aware of fraud risk factors involved in financial statement preparation. Misstatement due to fraud causes adverse affects in the auditing procedure, such as professional skepticism, assignment of personnel, accounting principles and policies, and controls. To avoid fraud, accountants are advised to conduct surprise visits, alter audit approach, perform a detailed review and take heed of any discrepancies and conduct personnel interview.

Citation Details
Title: Auditor's responsibilities for detection of fraud.
Author: Paul Munter
Publication:The National Public Accountant (Magazine/Journal)
Date: September 1, 1998
Publisher: National Society of Public Accountants
Volume: 43 Issue: 7 Page: 26(3)

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