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Volumn 20, Issue 3, 2003, Pages 519-549

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation

Author keywords

Audit strategy; Defalcation; Fraud opportunity; Misreporting

Indexed keywords


EID: 1542399169     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/F9KW-QM6U-6NXF-QCUN     Document Type: Review
Times cited : (25)

References (15)
  • 4
    • 0001936936 scopus 로고
    • Strategic considerations in auditing
    • Fellingham, J. C., and D. P. Newman. 1985. Strategic considerations in auditing. Accounting Review 60 (4): 634-50.
    • (1985) Accounting Review , vol.60 , Issue.4 , pp. 634-650
    • Fellingham, J.C.1    Newman, D.P.2
  • 6
    • 0347721467 scopus 로고
    • Game theoretic analysis of discovery sampling for internal fraud control auditing
    • Finley, D. R. 1994. Game theoretic analysis of discovery sampling for internal fraud control auditing. Contemporary Accounting Research 11 (1): 91-114.
    • (1994) Contemporary Accounting Research , vol.11 , Issue.1 , pp. 91-114
    • Finley, D.R.1
  • 8
    • 0039575673 scopus 로고
    • Strategic sampling, physical units sampling, and dollar units sampling
    • Hansen, C. S. 1993. Strategic sampling, physical units sampling, and dollar units sampling. Accounting Review 68 (2): 323-45.
    • (1993) Accounting Review , vol.68 , Issue.2 , pp. 323-345
    • Hansen, C.S.1
  • 9
    • 21144471720 scopus 로고
    • Fraud detection: A theoretical foundation
    • Matsumura, E., and R. Tucker. 1992. Fraud detection: A theoretical foundation. Accounting Review 67 (4): 753-82.
    • (1992) Accounting Review , vol.67 , Issue.4 , pp. 753-782
    • Matsumura, E.1    Tucker, R.2
  • 10
    • 0002873446 scopus 로고
    • Error rates, detection rates and payoff functions in auditing
    • Newman, D. P., and J. C. Noel. 1989. Error rates, detection rates and payoff functions in auditing. Auditing: A Journal of Practice and Theory 8 (Supplement): 50-63.
    • (1989) Auditing: A Journal of Practice and Theory , vol.8 , Issue.SUPPL. , pp. 50-63
    • Newman, D.P.1    Noel, J.C.2
  • 12
    • 20044386715 scopus 로고    scopus 로고
    • Allocating internal audit resources to minimize detection risk due to theft
    • Newman, P., J. Park, and R. Smith. 1998. Allocating internal audit resources to minimize detection risk due to theft. Auditing: A Journal of Practice and Theory 17 (1): 69-82.
    • (1998) Auditing: A Journal of Practice and Theory , vol.17 , Issue.1 , pp. 69-82
    • Newman, P.1    Park, J.2    Smith, R.3
  • 13
    • 21344481203 scopus 로고
    • Strategic sample size choice in auditing
    • Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research 31 (2): 272-93.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 272-293
    • Patterson, E.R.1
  • 15
    • 0000354003 scopus 로고
    • Assessing audit risk from errors and irregularities
    • Shibano, T. 1990. Assessing audit risk from errors and irregularities. Journal of Accounting Research 28 (Supplement): 110-40.
    • (1990) Journal of Accounting Research , vol.28 , Issue.SUPPL. , pp. 110-140
    • Shibano, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.