skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk … should ask the managementinformation concerning any significant fraud or error has been detected in order to detect …Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot …

towards processes and existences examination and so on. In order to answer of the question what means to audit from financial … well as the substantial tests of the operations from a sequence, it is emphasized the amplitude, the difficulty and risks …

audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In … fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world … prevent accounting fraud. Research on fraud investigations and forensic accounting has predominantly employed quantitative …

followed step by step by those charged with governance, internal audit and internal control so to indicate any deviation from … Standards on Auditing require to external auditors to obtain sufficient and appropriate evidences to support the audit opinion …

I formulate a model to emphasize the fraud detection role of auditors in the financial market and relate the role to … audit and financial reporting delays. In the model, an auditor considers whether to perform extended audit procedures after … observing a red flag generated from regular audit procedures. An audit delay is represented by the event of extending audit …

This paper aims to review CPAs' responsibilities for fraud detection and reporting. It will first explore, through … detect and report fraud. In addition, Taiwan's existing laws and profession promulgations on CPAs' fraud …-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act's impact on Taiwan CPAs' duties in fraud …

not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …