The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion
The Malaysian Approved Standards on Auditing (MASA), AI 240 on "Fraud and Error" requires the auditor to assess the risk of fraud and error during the audit of financial statements by considering the various fraud risk indicators. Based on the risk assessment, the auditor will design audit...
Saved in:
Main Authors: | Jaffar, Nahariah, Salleh, Arfah, Mohd Iskandar, Takiah, Haron, Hasnah |
---|---|
Format: | Article |
Language: | English |
Published: |
EuroJournals Publishing
2007
|
Online Access: | http://psasir.upm.edu.my/id/eprint/17116/1/The%20effects%20of%20fraud%20risk%20assessment%20on%20the%20external%20auditor%27s%20ability%20to%20detect%20the%20likelihood%20of%20fraud%20a%20conceptual%20discussion.pdf http://psasir.upm.edu.my/id/eprint/17116/ |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
A conceptual discussion on the external auditor's personality and detection of fraud
by: Jaffar, Nahariah, et al.
Published: (2006) -
Effects of Ability to Assess Fraud Risk, Fraud Risk Level and Personality Factors on the Ability to Detect the Likelihood of Fraud
by: Jaffar, Nahariah
Published: (2008) -
Fraud risk assessment and detection of Fraud: The moderating effect of personality.
by: Jaffar, Nahariah, et al.
Published: (2011) -
The influencing factors impacting the auditor’s ability to detect fraud in Malaysia
by: Ragaventhini, Chandra Segaran
Published: (2023) -
Are the external auditors' responsible for the prevention and detection of fraud / Zaitun Mohamad
by: Mohamad, Zaitun
Published: (1992)