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Enhancing the Auditor's Fraud Detection Ability
Language
English
English
Book
Paperback
There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficie...
Full description
Libristo code: 10021619
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158 b
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There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.
About the book
Full name
Enhancing the Auditor's Fraud Detection Ability
Author
Maria Krambia-Kapardis
Language
English
English
Binding
Book - Paperback
Date of issue
2001
Number of pages
188
EAN
9783631369722
ISBN
9783631369722
Libristo code
10021619
Publishers
Peter Lang AG
Weight
266
Dimensions
210 x 149 x 12
