haku: @author Carmichael, D. R. / yhteensä: 7
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| Tekijä: | Carmichael, D. R. |
| Otsikko: | The auditor's new guide to errors, irregularities and illegal acts. |
| Lehti: | Journal of Accountancy
1988 : SEP, VOL. 166:3, p. 40-42, 44-46, 48 |
| Asiasana: | AUDITORS RESPONSIBILITY |
| Kieli: | eng |
| Tiivistelmä: | Review of 2 new statements on auditing standards and implications for auditor's responsibility to detect and report errors, irregularities and illegal acts. Materiality standards. Change in responsibility for detection. Engagement letters. Employee fraud. Detecting errors. Audit performance. High risk. Evaluation of audit test results. Communications with clients, and state statutes. Boxes give a general risk questionnaire, assessing risk at the transaction level, and whom to report what to. |
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