search query: @indexterm AUDITING / total: 1120
reference: 287 / 1120
Author: | Newman, D. P. Patterson, E. Smith, R. |
Title: | The influence of potentially fraudulent reports on audit risk assessment and planning |
Journal: | Accounting Review
2001 : JAN, VOL. 76:1, p. 59-80 |
Index terms: | Auditing Corporate audit Financial risk |
Language: | eng |
Abstract: | The authors consider how auditors assess the risk of fraudulent financial reporting and plan their audit where a possibly fraudulent auditee anticipates the assessment and planning process. |
SCIMA