Financial statement fraud

A&A

Clarified Auditing Standards: Fraud in a Financial Statement Audit—Part 2

The identification and assessment of risks of material misstatement due to fraud, and other important topics.
A&A

Anti-Fraud Collaboration Report: Expectation Gaps Exist within Financial Reporting

A recent report revealed that financial executives, internal auditors, external auditors, and board/audit committee members differ as to who is responsible for detecting and preventing financial statement fraud.

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