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" Consideration of Fraud in a Financial Statement Audit" Statement of Auditing Standard No. "
Fraud 101: Techniques and Strategies for Detection - Página 20
por Howard Silverstone, Howard R. Davia - 2005 - 288 páginas
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Oversight of Investment Banks' Response to the Lessons of Enron ..., Parte1

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 2003 - 732 páginas
...has also amended its guidance on the consideration of fraud in a financial statement audit by issuing Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit ("SAS 99")- This standard supersedes the previous guidance on the consideration of fraud. It requires...
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Oversight of Investment Banks' Response to the Lessons of Enron: Hearing ...

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 2003 - 722 páginas
...amended its guidance on the consideration of fraud in a financial statement audit by issuing Statement oh Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit ("SAS 99"). This standard supersedes the previous guidance on the consideration of fraud. It requires...
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Policies and Procedures to Prevent Fraud and Embezzlement: Guidance ...

Edward J. McMillan - 2006 - 256 páginas
...greatly reduces the possibility of switching expensive and inexpensive items. SECTION 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" AN AUDIT...
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Preventing Fraud in Nonprofit Organizations

Edward J. McMillan - 2006 - 256 páginas
...greatly reduces the possibility of switching expensive and inexpensive items. SECTION 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" AN AUDIT...
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Fannie Mae and Freddie Mac: Scandal in U.S. Housing

James R. Cristie - 2007 - 360 páginas
...entry is necessary, as well as signatures of the preparer, reviewer, and the authorizer of the entry. Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit (SAS 99), which the American Institute of Certified Public Accountants issued in October 2002, relates...
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