search query: @indexterm AUDITING / total: 1120
reference: 149 / 1120
Author: | Wells, J.T. |
Title: | New approaches to fraud deterrence |
Journal: | Journal of Accountancy
2004 : FEB, VOL. 197:2, p. 72-75 |
Index terms: | Auditing Accounting Fraud |
Language: | eng |
Abstract: | Questioning is one of a CPA's most valuable talents. It's time to take a new look at the auditing process. The auditing profession's current approach to fraud (hereafter as: f.) detection - as well-intended as it is - won't have the impact the public expects until auditors and their firms are willing to invest in improved f. deterrence and detection skills and resources. |
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