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Full-Text Articles in Business

Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon Jan 1992

Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Litigation Risk Broadly Considered, Jerry D. Sullivan Jan 1992

Litigation Risk Broadly Considered, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair Jan 1990

Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes Jan 1990

Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones Jan 1990

Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig Apr 1989

Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig

Woman C.P.A.

No abstract provided.


Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission Jan 1977

Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog (Part 2), Patrica C. Elliott, Margaret R. Liles Jul 1976

Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog (Part 2), Patrica C. Elliott, Margaret R. Liles

Woman C.P.A.

No abstract provided.


Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog, Patrica C. Elliott, Margaret R. Liles Apr 1976

Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog, Patrica C. Elliott, Margaret R. Liles

Woman C.P.A.

No abstract provided.


Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1976

Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …


Legal Developments: Auditors’ Legal Liability, Patrica C. Elliott Oct 1973

Legal Developments: Auditors’ Legal Liability, Patrica C. Elliott

Woman C.P.A.

No abstract provided.