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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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/27763 http://scholar.lib.vt.edu/theses/available/etd-05172010-142409/ |