Decomposition Approach in Enhancing Auditors' Fraud Risk Assessment
Auditors' task of assessing fraud risk is a critical step that affects auditing planning and procedures; especially after the current major financial scandals. Several prior studies recommend that a decision aid is an effective way to enhance fraud risk assessment and professional skepticism. Following the recommendation in the current standards (e.g., Canadian Institute of chartered accountants, IAASB, AICPA (SAS No. 82 and 99)), along with fraud triangle factors, this study suggests a decomposition approach that employ SAS No. 99 factors and decompose them in a Throughput model (TP) which is suppose to work as a decision aid. Throughput mod…
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Produktdetails
Weitere Autoren: Rodgers, Waymond
- ISBN: 978-613-9-82802-9
- EAN: 9786139828029
- Produktnummer: 37384493
- Verlag: LAP Lambert Academic Publishing
- Sprache: Englisch
- Erscheinungsjahr: 2018
- Seitenangabe: 256 S.
- Masse: H22.0 cm x B15.0 cm x D1.5 cm 399 g
- Abbildungen: Paperback
- Gewicht: 399
Über den Autor
Dr. Badriya Al Shammakhi, Head of Curriculum Development in Department of Business Studies, HCT (Ministry of Manpower), Muscat, Sultanate of Oman. She obtained her Ph. D from University of Hull, U.K in Auditing & Accounting. She has published and presented numerous research work at the National and International related to Fraud and Risk Assessment
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