The consideration of fraud in a financial statement audit: Some study questions
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Authors
Eddie Metrejean
Lou Orchard
Dwight Sneathen
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Type
Journal Article, Academic Journal
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Abstract
This paper presents a series of questions aimed at helping accounting students familiarize themselves with the content of
Statement on Auditing Standards (SAS) No. 99, "Consideration of Fraud in a Financial Statement Audit" and, in the process, improve their understanding of how the possibility of fraud should affect a financial statement audit.