Journal of Accounting Research Vol. 35 1997
The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
Abstract
This study investigates whether the Auditing Standards Board's (ASB's) Statement on Auditing Standards No. 82 (AICPA [1997]) requiring auditors to separately assess the risk of fraud will lead auditors to spend more time reading fraud cues and design audit plans that are more sensitive to fraud risk. In this paper, fraud means intentionally misstating the financial statements. Auditors' ability to detect fraud has received significant attention from researchers, practitioners, legislators, and policymakers (see, e.g., Albrecht and Willingham [1993], National Commission
- DOI
- 10.2307/2491454
- Volume
- 35
- Pages
- 75
- Sources
- bibtex:phds-export.bib openalex crossref