Brainstorming, Fraud Consideration and SAS 99: Best Practices
2008 American Society of Business and Behavioral Sciences Conference
2008
- 57Usage
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
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- Usage57
- Abstract Views57
Conference Paper Description
Statement on Auditing Standards #99 expanded the auditor’s responsibilities with respect to fraud in financial statement audits. It includes the requirement that the audit team brainstorm ways in which fraud could be perpetrated in the client’s accounting process and specific audit procedures that would provide relevant information. This paper reports on current best practices in brainstorming from practice and research.
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