haku: @author Smith, R. / yhteensä: 19
viite: 2 / 19
Tekijä: | Newman, D. P. Patterson, E. Smith, R. |
Otsikko: | The influence of potentially fraudulent reports on audit risk assessment and planning |
Lehti: | Accounting Review
2001 : JAN, VOL. 76:1, p. 59-80 |
Asiasana: | Auditing Corporate audit Financial risk |
Kieli: | eng |
Tiivistelmä: | 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