Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources

Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources

To assess fraud risk, auditors collect evidence in a sequential manner by reviewing workpaper documentation, and by collecting corroborating and clarifying information from financial (management) personnel and nonfinancial (operating) personnel. SAS 99 (AICPA, 2002) noted that audit evidence gathere...

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Bibliographic Details
Main Author: Abell, Meghann Lynn
Other Authors: General Business, Accounting
Format: Others
Published: Virginia Tech 2014
Subjects:
Belief Adjustment Model
Auditing
Assessing Truthfulness
Fraud Risk
Experience
Online Access:http://hdl.handle.net/10919/27763
http://scholar.lib.vt.edu/theses/available/etd-05172010-142409/

Internet

http://hdl.handle.net/10919/27763
http://scholar.lib.vt.edu/theses/available/etd-05172010-142409/

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