Managerial Auditing Journal 21(2), pp. 224-231.
ISSN/ISBN: Not available at this time. DOI: 10.1108/02686900610639338
Abstract: Purpose – To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of auditing standards, fraud cases, and other audit literature. Findings – A cost-benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications – This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value – The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.
Bibtex:
@article{,
title={Increase your fraud auditing effectiveness by being unpredictable!},
author={McKee, Thomas E.},
journal={Managerial Auditing Journal},
volume={21},
number={2},
pages={224--231},
year={2006},
publisher={Emerald Group Publishing Limited},
DOI={10.1108/02686900610639338},
}
Reference Type: Journal Article
Subject Area(s): Accounting