For several decades there has been increasing interest in the audit and assurance profession in developing audit methods and standards that improve our ability to address the possibility of detect significant financial statement fraud. In the standards arena, SAS No. 82, Consideration of Fraud...

Purpose - The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic...