Clarified Auditing Standards: Fraud in a Financial Statement Audit – Accountingweb.com


Clarified Auditing Standards: Fraud in a Financial Statement Audit
Accountingweb.com
While fraud issues have been considered by auditors for many decades, and while this statement is a redraft of SAS No. 99 (see AU-C 240, Consideration of Fraud in a Financial Statement Audit), opportunities for perpetrating fraud using technology and