search query: @indexterm Auditing standards / total: 143
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| Author: | Zimbelman, M. F. |
| Title: | The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions |
| Journal: | Journal of Accounting Research
1997 : VOL. 35, suppl., p. 75-97 |
| Index terms: | AUDITING STANDARDS RISK FRAUD |
| Language: | eng |
| Abstract: | The study investigates whether the Auditing Standards Board's (ASB's) Statement on Auditing Standards No. 82 (AICPA, 1997) requiring auditors to separately assess the risk of fraud will lead auditors to spend more time reading fraud cues and design audit plans that are more sensitive to fraud risk. In this paper, fraud means intentionally misstating the financial statements. Auditors' ability to detect fraud has received significant attention from researchers, practitioners, legislators, and policymakers. and Public Oversight Board, 1993. Explicit, separate fraud risk assessments have been recommended as a policy leading to audit strategies more likely to detect fraud (Loebbecke, Eining, and Willingham, 1989, Shibano, 1990, Srivastava, Harrison, and Dutta, 1993, and Winters and Sullivan, 1994). |
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