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Enhancing the Auditor's Fraud Detection Ability

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Enhancing the Auditor's Fraud Detection Ability Synopsis

There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.

About This Edition

ISBN: 9783631369722
Publication date:
Author: Maria KrambiaKapardis
Publisher: Peter Lang Edition an imprint of Lang, Peter, GmbH, Internationaler Verlag der Wiss
Format: Paperback
Pagination: 188 pages
Series: Europaische Hochschulschriften : Reihe 5: Volks- Und Betriebswirtschaft
Genres: Monetary economics