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| Author: | |
| Title: | The CPA as fraud-buster |
| Journal: | Journal of Accountancy
1998 : MAY, VOL. 185:5, p. 69-73 |
| Index terms: | FRAUD AUDITING STANDARDS RISK USA |
| Language: | eng |
| Abstract: | The fraud auditing standard hit the financial community in April 1997 with more fanfare than any of its 81 predecessors. Designed to give the auditor guidance in detecting material misstatements caused by fraud, SAS no. 82 also clarifies the auditor's responsibilities. It affects audits of multinational manufacturers in New York and car dealerships in Montana. And its effective date-audits of financial statements for periods ending on or after December 15, 1997means you have to know how to apply it now. |
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