Fraud risk assessment procedures

Xem 1-4 trên 4 kết quả Fraud risk assessment procedures

Research on Ananlytical Procedures and Inquires in Fraud Risk Assessment Conducted by Audit Firms in Vietnam

The paper has provided fraud risk assessment procedures to asses risk of material misstament due to fraudulent financial reporting of enterprises in Vietnam. The paper has used a quantitative research method through a survey of 68 experienced auditors and SPSS software to conduct statistical description of analytical procedures and inquires affecting fraud risk assessment conducted by audit firms in Vietnam. The results of research have shown that analytical procedures and inquiries which are used popular and effective procedures in fraud risk assessment of audit firms in Viet Nam.

12p huyetthienthan 23-11-2021 10 2 Download

The Study of Effectiveness of Audit Procedures in Detecting Frauds Related to Inventory in Vietnam

Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds.

14p huyetthienthan 23-11-2021 21 0 Download

Auditors’ usage of non financial data and information during the assessment of the risk of material misstatement for an audit engagement: A field study

Audit firms that fail to detect fraud or material misstatements in the financial statements of their audit clients may suffer substantial monetary penalties and negative publicity in the event of audit failure. The present study investigates auditors’ perception regarding the use of non-financial data and information to verify the validity of financial data and information reported by an audit client during an audit engagement.

12p vimadrid2711 18-12-2019 18 0 Download
Lecture Principles of auditing and other assurance services (15/e): Chapter 6 - Whittington, Pany

Chapter 6 - Planning the audit; linking audit procedures to risk. This chapter explained the manner in which auditors plan an audit and design audit programs. In this chapter, the learning objectives are: Identify the factors considered by auditors in accepting new clients, explain a CPA's responsibilities when planning an audit, explain how the auditors assess a client's business risk and use these risks to determine inherent risks.

21p nomoney2 10-02-2017 49 3 Download