Browsing Economic and Management Sciences by Subject "Auditor"
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Assessing the relevance of external auditors and forensic accountants when performing fraud risk assessments
(North-West University (South Africa) , Potchefstroom Campus, 2016)The International Standards on Auditing 240 requires auditors to identify and assess the risk of material misstatements due to fraud. Significant focus is placed on fraud and fraud risk assessment (FRA), and the public ...