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| Author: | Knapp, C. A. Knapp, M. C. |
| Title: | The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures |
| Journal: | Accounting, Organizations and Society
2001 : JAN, VOL. 26:1, p. 25-37 |
| Index terms: | FINANCIAL STATEMENTS AUDITORS AUDITING FINANCIAL ANALYSIS FRAUD |
| Language: | eng |
| Abstract: | The effects of audit experience and explicit fraud risk assessment instructions on the effectiveness of analytical procedures in detecting financial statement fraud are examined. Audit managers are more effective than audit seniors in assessing the risk of fraud with analytical procedures. |
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