Könyv Enhancing the Auditor's Fraud Detection Ability Maria Krambia-Kapardis

Enhancing the Auditor's Fraud Detection Ability

An Interdisciplinary Approach

Nyelv: Angol
Kötés: Puha kötésű
Kiadó: Peter Lang AG
Elérhetőség: Beszállítói készleten
Küldés 5-8 napon belül
26 102 Ft
There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficie...

Információk a könyvről

Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2001
oldal
188
EAN
9783631369722
ISBN
9783631369722
Enbook ID
10021619
Kiadó
Súly
266
Méretek
210 x 149 x 12

Teljes leírás

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.

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