SAS 99 – consideration of fraud in a financial statement audit: a new auditing standard Online publication date: Fri, 22-Jul-2005
by Kathy H.Y. Hsu, Zhiwei Zhu
International Journal of Services and Standards (IJSS), Vol. 1, No. 4, 2005
Abstract: This study provides an overview of the new Auditing Standards No. 99, 'Consideration of Fraud in a Financial Statement Audit', discusses how the accounting industry is expected to adhere to the standard, and provides general guidance of the responsibilities and anti-fraud activities that are expected of the management in this new standard.
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