The Auditor and Fraud Research Paper by The Research Group

The Auditor and Fraud
Examines the role and responsibilities of the external auditor in detecting fraud. Discusses standards, definitions, costs and risks, causes and types of fraud, corporate disclosure and uses tables.
# 14134 | 2,025 words | 14 sources | 1999 | US
Published on Feb 06, 2003 in Business (Law) , Law (Company) , Accounting (General)

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From the Paper:



This research examines the role of the external auditor in the detection of fraud. The increasing prevalence of fraud, together with increasing criticism of the accounting profession for high-profile failures to detect such fraud, has led to the implementation of changes in the practice of auditing.

Background on the Issue

Generally Accepted Auditing Standards (GAAS) are developed and enforced by the American Institute of Certified Public Accountants (AICPA) for the public accounting profession. The Securities and Exchange Commission (SEC), however, also exercises responsibility with respect to the auditing of public companies, and conducts its own auditing enforcement activities. In recent years, the ..."

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