The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions

Journal of Accounting Research

Volumn 35, Issue SUPPL. 1, 1997, Pages 75-97

  Zimbelman, Mark F ^a  

^a UNIVERSITY OF OKLAHOMA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20144362724     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491454     Document Type: Article

References (8)

1. AICPA PROFESSIONAL STANDARDS. Volume 1: U.S. Auditing Standards as of June 1, 1996. New York: AICPA, 1996.
2. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. Statement on Auditing Standards No. 82: Consideration of Fraud in a Financial Statement Audit. New York: AICPA, 1997.
3. ALBRECHT, W., AND J. WILLIGHAM. "An Evaluation of SAS No. 53, The Auditor's Responsibility to Detect and Report Errors and Irregularities." In The Expectation Gap Standards: Progress, Implementation Issues, Research Opportunities. New York: AICPA, 1993.
4. ALBRECHT, W.; M. ROMNEY; D. CHERRINGTON; I. PAYNE; AND A. ROE. How to Detect and Prevent Business Fraud. Engelwood Cliffs, N.J.: Prentice-Hall, 1982.
5. ARENS, A., AND J. LOEBBECKE. Auditing: An Integrated Approach. Engelwood Cliffs, N.J.: Prentice-Hall, 1996.
6. ARMSTRONG, J.; W. DENNISTON; AND M. GORDON. "The Use of the Decomposition Principle in Making Judgments." Organizational Behavior and Human Performance 14 (1975): 257-63.
7. WELLS, J.; C. BELL; G. GEIS; W. KRAMER; J. RATLEY; AND J. ROBERTSON. Fraud Examiners Manual Austin, Tex.: Association of Certified Fraud Examiners, 1993.
8. WINTERS, A., AND J. SULLIVAN. "Auditing for Fraud: Perception vs. Reality." Working paper, AICPA, 1994.