Increase your fraud auditing effectiveness by being unpredictable!

Managerial Auditing Journal

Volumn 21, Issue 2, 2006, Pages 224-231

  McKee, Thomas E ^a,b  

^a NORWEGIAN SCHOOL OF ECONOMICS   (Norway)

^b EAST TENNESSEE STATE UNIVERSITY   (United States)

Author keywords

Auditing; Auditing standards; Fraud

Indexed keywords

EID: 30944443009     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900610639338     Document Type: Review

References (8)

1. Accountingweb.com (2004), "Fighting fraud calls for assertive auditors, whistleblowers", available at: www.accountingweb.com/ cgi-bin/item.cgi?id=99860 (accessed 10 June 2004).
2. ACL Desktop/Network Edition (2004), available at: www.acl.com/products/ acl_desktop.aspx (accessed 11 January 2004).
3. American Institute of Certified Public Accountants, Inc., Auditing Standards Board (2002), SAS 99-Consideration of Fraud In A Financial Statement Audit, AICPA, Jersey City, NJ.
4. Houghton Mifflin Company (2000), The American Heritage® Dictionary of the English Language, 4th ed., available at: http://dictionary.reference.com/search?q=unpredictable (accessed 10 January 2004).
5. International Auditing and Assurance Standards Board (2004), "The auditors' responsibility to consider fraud and error in an audit of financial statements", International Standard On Auditing #240, International Auditing and Assurance Standards Board, New York, NY.
6. Knapp, M.C. (2004), Contemporary Auditing: Real Issues & Cases, Thompson-Southwestern, Mason, OH.
7. Nigrini, M.J. (1999), "I've got your number: How a mathematical program can help CPAs uncover fraud and other irregularities", Journal of Accountancy, pp. 79-83.
8. Roth, J.L. (1966), "The great salad oil swindle", Journal of Accountancy, July, pp. 88-90.