The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion

The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion

The Malaysian Approved Standards on Auditing (MASA), AI 240 on "Fraud and Error" requires the auditor to assess the risk of fraud and error during the audit of financial statements by considering the various fraud risk indicators. Based on the risk assessment, the auditor will design audit...

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Bibliographic Details
Main Authors: Jaffar, Nahariah, Salleh, Arfah, Mohd Iskandar, Takiah, Haron, Hasnah
Format: Article
Language:English
Published: EuroJournals Publishing 2007
Online Access:http://psasir.upm.edu.my/id/eprint/17116/
http://psasir.upm.edu.my/id/eprint/17116/1/The%20effects%20of%20fraud%20risk%20assessment%20on%20the%20external%20auditor%27s%20ability%20to%20detect%20the%20likelihood%20of%20fraud%20a%20conceptual%20discussion.pdf

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