An Evaluation of Clients' Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors

The auditor's accuracy in conducting fraud risk assessment continues to be the most critical task. The reason is the effectiveness and efficiency of an audit depends on auditor's ability to accurately assess the existing audit risks (Jones, 2004). Applying to that, Malaysian Approved Stand...

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Bibliographic Details
Main Authors: Khalid, NH (Author), Mahir, A (Author), Mohd-Sanusi, Z (Author)
Format: Article
Language:English
Published: 2015
Subjects:
Online Access:View Fulltext in Publisher