메뉴 건너뛰기




Volumn 76, Issue 1, 2001, Pages 59-80

The influence of potentially fraudulent reports on audit risk assessment and planning

Author keywords

Audit planning; Audit risk; Fraud risk assessment; Strategic auditing

Indexed keywords


EID: 0035530709     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2001.76.1.59     Document Type: Article
Times cited : (37)

References (21)
  • 1
    • 84941949655 scopus 로고    scopus 로고
    • Consideration of fraud in a financial statement audit
    • New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
    • (1997) Statement on Auditing Standards No. 82 , vol.82
  • 4
    • 0002567634 scopus 로고
    • Strategic dependence and inherent risk assessments
    • Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90.
    • (1995) The Accounting Review , Issue.JANUARY , pp. 71-90
    • Bloomfield, R.1
  • 6
    • 0033439070 scopus 로고    scopus 로고
    • Internal controls and the detection of management fraud
    • Caplan, D. 1999. Internal controls and the detection of management fraud. Journal of Accounting Research 37 (Spring): 101-117.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SPRING , pp. 101-117
    • Caplan, D.1
  • 9
    • 85077397436 scopus 로고
    • Honesty and evasion in the tax compliance game
    • Erard, B., and J. S. Feinstein. 1994. Honesty and evasion in the tax compliance game. RAND Journal of Economics 25 (Spring): 1-19.
    • (1994) RAND Journal of Economics , vol.25 , Issue.SPRING , pp. 1-19
    • Erard, B.1    Feinstein, J.S.2
  • 11
    • 0007073036 scopus 로고    scopus 로고
    • New York, NY: KPMG
    • KPMG. 1999. 1998 Fraud Survey. New York, NY: KPMG.
    • (1999) 1998 Fraud Survey
  • 12
    • 21144471720 scopus 로고
    • Fraud detection: A theoretical foundation
    • Matsumura, E., and R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782.
    • (1992) The Accounting Review , Issue.OCTOBER , pp. 753-782
    • Matsumura, E.1    Tucker, R.2
  • 14
    • 21344483085 scopus 로고
    • Strategic auditing for fraud
    • Morton, S. 1993. Strategic auditing for fraud. The Accounting Review (October): 825-839.
    • (1993) The Accounting Review , Issue.OCTOBER , pp. 825-839
    • Morton, S.1
  • 15
    • 0002873446 scopus 로고
    • Error rates, detection rates, and payoff functions in auditing
    • Newman, P., and J. Noel. 1989. Error rates, detection rates, and payoff functions in auditing. Auditing: A Journal of Practice & Theory (Supplement): 50-63.
    • (1989) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 50-63
    • Newman, P.1    Noel, J.2
  • 16
    • 0007125625 scopus 로고    scopus 로고
    • Allocating audit resources to detect fraud
    • -, S. Rhoades, and R. Smith. 1996. Allocating audit resources to detect fraud. Review of Accounting Studies 1 (2): 161-182.
    • (1996) Review of Accounting Studies , vol.1 , Issue.2 , pp. 161-182
    • Rhoades, S.1    Smith, R.2
  • 18
    • 0033471625 scopus 로고    scopus 로고
    • The impact of multiple component reporting on tax compliance and audit strategies
    • Rhoades, S. 1999. The impact of multiple component reporting on tax compliance and audit strategies. The Accounting Review 74 (1): 63-85.
    • (1999) The Accounting Review , vol.74 , Issue.1 , pp. 63-85
    • Rhoades, S.1
  • 19
    • 21344488343 scopus 로고
    • Information acquisition in a tax compliance game
    • Sansing, R. 1993. Information acquisition in a tax compliance game. The Accounting Review 68 (4): 874-884.
    • (1993) The Accounting Review , vol.68 , Issue.4 , pp. 874-884
    • Sansing, R.1
  • 20
    • 0000354003 scopus 로고
    • Assessing audit risk from errors and irregularities
    • Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal of Accounting Research (Supplement): 110-140.
    • (1990) Journal of Accounting Research , Issue.SUPPL. , pp. 110-140
    • Shibano, T.1
  • 21
    • 0007064054 scopus 로고    scopus 로고
    • The interaction between internal control assessment and substantive testing in audits for fraud
    • Smith, R., S. Tiras, and S. Vichitlekarn. 2000. The interaction between internal control assessment and substantive testing in audits for fraud. Contemporary Accounting Research 17 (2): 327-356.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.2 , pp. 327-356
    • Smith, R.1    Tiras, S.2    Vichitlekarn, S.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.