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| Author: | Heiman-Hoffman, V. Morgan, K. Patton, J. |
| Title: | The warning signs of fraudulent financial reporting |
| Journal: | Journal of Accountancy
1996 : OCT, VOL. 182:4, p. 75-78 |
| Index terms: | ACCOUNTING FINANCIAL REPORTING AUDITORS |
| Language: | eng |
| Abstract: | One frequently cited cause of audit failure is audit teams' lack of awareness of the warning signs of fraud. If auditors better understood these signs and applied professional skepticism, their risk of not detecting fraud would decrease. To improve their understanding of the signs, auditors may find it helpful to know what other auditors thought was important in alerting them to possible fraud. This article reports the results of a survey that identifies the perceptions of a group of practicing auditors concerning the relative importance of some commonly cited fraud warnings. |
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